2006 (1) TMI 313

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....ri Mayur Shroff, Advocate, for the Respondent. [Order per : Krishna Kumar, Member (J)]. -  Heard both sides. 2. The ld. SDR appearing on behalf of the Revenue submits that the issue relates to classification of unloaders and tippers. It is seen from the orders of the lower authorities that both the lower authorities have upheld the classification of the items in question under sub-he....