2005 (2) TMI 259

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....)]. - This appeal of the assessee is against a demand of duty of Rs. 88,458/- on 'paper tubes' manufactured and cleared by them during the period 1-9-1993 to 28-2-1994. The demand is consequential to classification of the said goods by the lower authorities under SH No. 4823.90 of the Schedule to the Central Excise Tariff Act. The assessee wanted the goods to be classified under SH No. 4822.00 of ....