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2000 (12) TMI 140

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....   [Order per : C.N.B. Nair, Member (T)]. - Appeal No. E/5854/92-C is an appeal filed by the Revenue against Order-in-Original No. 53/91, dated 11-7-1991. The duty demand arose on account of a different classification of the goods proposed by the Revenue in the show cause notice. The classification proposed in the notice was under Tariff Item 15A(2). The Collector dropped the proceedings ....