2005 (6) TMI 334

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..... espondent. [Order per : Moheb Ali M., Member (T)]. - The Revenue is in appeal against the order of the Commissioner (Appeals). In the impugned order the Commissioner held that the goods namely, upholstery, manufactured on job work basis are not chargeable to duty under Chapter Heading 94 of the Schedule as an item of furniture even when one considers the Chapter Note under Chapter 94. He h .....

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