2005 (9) TMI 17

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Full Text of the Document

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....]. - The dispute in the present appeal of the revenue is as regards the correct classification of parts of DC power supply. Both the authorities below, after examining the issue, has held that since the parts are electrical transformers, static converters, inductors, etc., and the same are specifically mentioned against heading 8504.00, they would be properly classifiable under the said heading. A....