2002 (5) TMI 442

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..... undaram, Member (J)]. The issue in dispute in the above appeal of the Revenue is the correct classification of moulded plastic wheels; manufactured by the respondents herein - whether under Central Excise Tariff sub-heading 3926.90 as articles of plastic as claimed by the manufacturers or under CET sub-heading 8716.00 as parts of trailers and semi-trailers and other vehicles not mechanically .....

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