1999 (8) TMI 230

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..... ed by M/s. Ajay Industries the matter relates to the classification of (a) copper emergency plugs and (b) copper nozzle heads. The Collector of Central Excise (Appeals), Patna had confirmed their classification under sub-heading No. 8485.90 as parts for use in the furnace of the steel plant. The assessee had claimed the classification under Heading No. 74.19 of the Central Excise Tariff as items o .....

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