2000 (2) TMI 95

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....egard to the proper classification of ice-boxes. 2.The CEGAT, by the impugned order had come to the conclusion that the proper classification of ice-boxes was under Heading 94.03 as furniture. It appears that as far as the Collector's appeal was concerned he had classified the ice-boxes under the Heading 39.24 which related to "Tableware, Kitchenware, other household articles and toilet article....