1996 (3) TMI 311

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..... )]. In the instant appeal the Assistant Collector has classified the two products, namely, Rubber Roll Pipes and Rubber Polishers under Tariff Item 68. 2. The Revenue has filed the present appeal requesting the classification for rubber polishers under Tariff Item 68. Ld. S.D.R., Sh. A.K. Madan, made the similar request. 3. In reply, Shri Arun Mehta, Ld. Advocate, submitted that against .....

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