1997 (5) TMI 245

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..... r (J)]. This is a Revenue appeal arising out of the Order-in-Appeal dated 22-3-1991. The importer imported four consignments of Diamond Gang Saw Blades. The assessee had classified the same under Chapter Heading No. 82.01/04 of CTA, 1975. The importer filed a refund claim which was rejected by the Asstt. Collector. On appeal, the Collector (Appeals) accepted the importer s plea for classific .....

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