2004 (12) TMI 91

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....ent of the Tribunal dated 6th June, 1997. 2. The question before us is whether the Appellant's product can be classified under the then Tariff Item No. 72.08 which covered "Pieces roughly shaped by rolling or forging of iron or steel not elsewhere specified" or Tariff Item No. 73.08 which dealt with "other articles of iron and steel". 3. The Adjudicating Authority as well as the Tribunal has....