2002 (12) TMI 389

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..... for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. The issue involved is classification of Geraniol. The original authority has classified the product under Sub-Heading No. 3302.90 whereas the Commissioner (Appeals) has classified the product under Sub-Heading No. 2905.22. The explanatory note to H.S.N. includes Geraniol (obtained by fractional distillation of citro .....

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