1999 (4) TMI 244

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..... he present appeal, there is a delay of two days in filing the appeal. After hearing both sides and taking into consideration the explanation given in the application, the delay is condoned. 2. The appellants filed this appeal against the order-in-appeal dated 27-7-1994 passed by the Collector of Customs (Appeals). In this case, the issue is of classification of coal tar distilled phenol (hydrate .....

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