1995 (12) TMI 158

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..... ese appeals involving common issue arise against order dated 23-9-1992 passed by the Collector of Central Excise (Appeals), Chandigarh. 2. In this case refund claims were filed before the Assistant Collector on the ground that the goods, viz., Block Boards were classifiable under 4410.90 attracting nil rate of duty in terms of Tribunal's Order No. 790 to 792/90-D, dated 18-12-1990 whereas th .....

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