2000 (3) TMI 550

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..... Balasundaram, Member (J)]. This is an appeal by the Revenue against the order of Collector of Central Excise (Appeals) who has classified plastic grills for air-conditioners under Heading 3926.90 on the basis of Trade Notice No. 78/MP/86, dated 24-10-1986 of Bombay-1 Collectorate. The contention of the Revenue is that the grills being part of the air-conditioners, fall for classification und .....

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