2003 (4) TMI 332

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..... Shri J.M. George, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. The issue involved in this case is whether switches of various kinds are to be classified under Heading 8535/8536 depending on the voltage or to be classified under Heading 8504 as part of transformers (Tap Changer). In addition to the case laws cited before the Commissioner (Appeals), the a .....

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