2003 (7) TMI 252

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..... - The issue raised in this appeal is the correct classification for Central Excise duty of three varities of industrial heaters : (1) Immersion Heaters (2) In-line Heaters (3) Outflow Heaters Manufactured by the appellant. The impugned order has ordered classification of these heaters under Chapter 85.16 while the appellant contended that the goods are correctly cla....