1998 (12) TMI 176

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..... None for the appellants appeared despite notice of hearing. There is a request from the appellants to decide the case on merits. Hence, we have heard the learned JDR. 2. The question before us is regarding classification of Telescopic Brushes. Revenue has classified the same under Tariff Heading 85.05 as part of `Electro Magnetic Clutches . The later product is specifically stated under Tariff .....

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