1997 (7) TMI 397

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....S. Negi, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by Tamil Nadu Electricity Board against impugned order passed by the Collector of Customs (Appeals), Madras. 2. The refund claim filed by the appellants for re-classification of cupro tubes as parts of condenser of turbines, has been rejected. On appeal filed by the party, the Collector....