2016 (1) TMI 327

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....ured by the assessee, under Heading 5402.61 and 5401.62, rejecting the contention of the Revenue that these goods are classifiable under Heading 5402.31 and 5401.32. These proceedings were initiated as a result of one letter written by the Revenue to the assessee asking the assessee to classify the goods under Heading 5402.31 and 5401.32. At the same time, we find that the Department had also issu....