1998 (10) TMI 153

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..... a, Member (J)]. The short point to be considered in this case is whether forged products of steel are classifiable under sub-heading 7326.90 with the benefit of exemption under Notification No. 94/88, dated 1-3-1988 as amended by Notification No. 174/88 and Notification No. 222/88, as claimed by the assessee or as parts of machinery under Chapters 84, 85 and 87 as claimed by the Department. .....

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