2003 (1) TMI 222

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....mber (J)]. - Heard both sides. 2. Respondents are engaged in the manufacture of iron and steel castings/machinery parts. Respondents were claiming classification of steel castings under Chapter 73 of the Central Excise Tariff. Show cause notice was issued to the appellants to classify the same under Chapter 84 of the Central Excise Tariff by the adjudicating authority, after relying on the deci....