1995 (2) TMI 168

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..... : G.P. Agarwal, Member (J)]. Arguing on the application, Shri V. Lakshmikumaran, learned counsel, submitted that the issue involved in the instant case relates to the classification of Dryer Dropping Fibre . He submitted that, according to the appellants, the said goods are to be classified under Heading 5503.20 whereas both the authorities below have classified the same under Heading 5502. .....

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