1996 (2) TMI 465

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..... ember (J)]. The issue involved in the instant case is that of classification of Electrical Grade Industrial Insulation Board. The authorities below have classified the said goods under Heading 3920.31 against the claim of the appellants for classification under Heading 8546.00. 2. At the outset, the learned Counsel for the appellants submitted that classification of the said goods was the .....

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