2006 (8) TMI 335

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..... : Jyoti Balasundaram, Vice-President]. The issue involved in the present appeal is the classification of intermediate product viz. Outer Cable for Bicycles/manufactured by the respondents herein - whether under Chapter Heading 87.14 as parts of bicycle as claimed by the respondents and accepted by the Commissioner (Appeals), or under Chapter Heading 73.20 as spring of iron and steel, as con .....

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