2002 (6) TMI 143

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....ram, Member (J)]. - The brief facts of the case are that the respondents are engaged in the manufacture of HDPE tapes, fabrics and sacks. There was a dispute regarding classification of these products - the assessees contended that the products were classifiable under Chapter 39 while the department classified them under various sub-headings of Chapter 54 of the Schedule to CETA, 1985. Thereafter ....