1999 (10) TMI 221

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..... In these appeals filed by M/s. Seawell Filter Co. the matter relates to the effect of restructuring of Tariff Entry under Clause 80 of the Finance Bill, 1985. In the Finance Bill 1995, the classification of the Felt Components had been changed from sub-heading No. 5909.00 to 5911.90. The Commissioner of Central Excise (Appeals) is of the view that the changes made in the Tariff description w .....

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