2005 (11) TMI 336

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....e Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing the Ld. SDR in this appeal filed by Revenue. The respondents being not present, we proceed to decide the appeal. 2. The issue is classification of 'Condensing Unit' claimed by the assessee to be under 8418.10. Revenue wants the classification under 8415.00 & they rely on HSN notes at page 1169 for heading 8418 which speci....