2007 (12) TMI 331

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..... [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we find, this case involves a classification dispute relating to what is called button bag , which is a small envelope made of paper and used to carry spare buttons to be sold along with readymade garments. According to the assessee, this item is classifiable under Heading 48.17 as envelope of pa .....

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