1998 (9) TMI 163

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..... dvocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In the above appeal, the Revenue is aggrieved by the order of the Collector of Central Excise (Appeals) confirming classification of `Air Plast' Air Bubble Cushion films under CET sub-heading 3923.90 as "article for packing of goods, of plastics". According to the Revenue, the product is nothing but a laminated plastic .....

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