2009 (6) TMI 718

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....: P.K. Das, Member (J)]. - Heard both sides and perused the record. 2. The dispute relates to classification of CPU Cooler Fan with Heat sink. The original authority classified the products under sub-heading 8414 59 10. Commissioner (Appeals) classified the same under sub-heading 8473.30 following the decision of the Tribunal in the case of Quantum Hi-Tech Merchandising v. C.C., Nhava Shev....