1997 (9) TMI 176

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..... i Balasundaram, Member (J)]. This appeal relates to the classification of needle roller, inner and outer rings, dowel pins and needle roller cages. The appellants are engaged in the manufacture of these products as well as in the manufacture of ball or roller bearings. When these parts were supplied to outside parties, they sought to classify them under Heading 84.82 of the Schedule to the C .....

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