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2007 (1) TMI 355

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....der per : C.N.B. Nair, Member (T)]. -  Heard both sides and perused the record. 2. The dispute is about the classification of motor vehicle items supplied by the applicant/appellant company to M/s. Vehicle Factory, Jabalpur. The duty-demand has been made by classifying the goods under heading 87.06, while the assessee had paid duty after classifying the items under 87.08. 3. A pe....