1997 (10) TMI 70

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....rred to as `the Tribunal') whereby the Tribunal has held that the goods imported by the respondent for the purpose of lining of Digester in the Paper Mill of the respondent are classifiable under Heading 84.31 of the Customs Tariff. The learned Additional Solicitor General appearing in support of the appeal has urged that the Tribunal was in error in classifying the said goods under Heading 84.31 ....