2001 (5) TMI 230

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..... oti Balasundaram, Member (J)]. By the impugned order, the Commissioner of Central Excise upheld classification of Valves and Flow switches manufactured by the respondents under C.E.T. sub-heading 8481.80, accordingly amended the respective classification lists/declaration for the periods 1995-96, 1996-97, 1997-98 and 1998-99 confirmed duty demand of Rs. 1,07,399,40.40 being the differential .....

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