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2003 (6) TMI 162

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....led by Revenue, the issue involved is whether the panels of laminated particle boards and panels of laminated medium density fibre board are classifiable under sub-headings 4406.90 and 4407.90 of the Schedule to the Central Excise Tariff Act, 1985, as Ordered by the Commissioner under the impugned Order or under sub-heading 4408.90 of the Tariff as claimed by Revenue. 2. We heard Shri A.S. Bedi, ....