1997 (10) TMI 222

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..... s is an appeal filed by the department against the Order-in-Appeal No. 15/9-(CBE), dated 25-1-1990 passed by the Collector of Central Excise (Appeals), Madras. 2. The point to be considered in this case whether tappered bus seats, flat bus seats, back rests and seat cushions made out of latex foam are classifiable under Chapter Heading 4008.19 as claimed by the party or under Heading 9404.00 as .....

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