2002 (8) TMI 497

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..... r the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 9.04 lakhs approx. demanded on the ground that the pipes of polyvinyl chloride could not be cleared at nil rate of duty as parts of sprinklers and irrigation system classifiable in Heading 8524.10 of the tariff but were classifiable in Chapter 39 of the tariff. 2. The Commi .....

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