1999 (11) TMI 829

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..... ]. The Revenue filed this appeal against the order-in-appeal, dated 17-9-93 passed by the Collector (Appeals) Central Excise. In the impugned order the Collector of Central Excise (Appeals) classified Mild Steel outer casing of air-conditioners manufactured by the Respondents under sub-heading 7326.19 of the Central Excise Tariff. 2. Heard both the sides. The contention of the Revenue in t .....

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