2007 (6) TMI 382

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....llant. Shri S.C. Bose, Sr. Advocate & Miss Pompy Bose, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. The Lower Appellate Authority has held that the Section 37B order dated 24-9-1992 classifying the impugned goods under 3926.90 is effective from 14-10-1992, the date of the issue of the Trade Notice by the Jurisdictiona....