2003 (11) TMI 219

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....h the sides. 2. The Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the transmission shafts and its parts manufactured by the respondents were classifiable under Heading 84.83 of the Central Excise Tariff. 3. The contention of the Revenue is that the transmission shafts manufactured by respondents specially d....