2002 (7) TMI 702

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..... an, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In this appeal of the Revenue, the issue involved is regarding the classification of conduit tubes used for protecting electrical cables and wires. The department wanted the item to be classified under Heading 39.26 of the Central Excise Tariff Act, 1985 whereas the assessee wanted it to be classified under Heading 85.47 .....

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