2002 (7) TMI 375

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..... per : Jyoti Balasundaram, Member (J)]. The above appeal arises out of the order of the Commissioner of Customs (Appeals) who has upheld the order of the Assistant Commissioner who has classified Esband endless conveyor belts type SAO 75 imported by the appellants herein under sub-heading 5911.90 of the Customs Tariff, rejecting the claim of the importers for classification under Customs T .....

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