2005 (2) TMI 259

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..... per tubes' manufactured and cleared by them during the period 1-9-1993 to 28-2-1994. The demand is consequential to classification of the said goods by the lower authorities under SH No. 4823.90 of the Schedule to the Central Excise Tariff Act. The assessee wanted the goods to be classified under SH No. 4822.00 of the said Schedule, which claim was rejected by the authorities below. 2. It is sub .....

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