2005 (8) TMI 668

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..... puted issue in the revenue s appeal is as to whether the Domestic Flour Mill is classified under Heading 8437.00 as claimed by the assessee or 85.09 as contested by the Revenue. 2. Both the authorities below have admitted that there is a Board Circular No. 82/82/94-CX, dated 5-12-94 clarifying that the Domestic Flour Mill is properly classifiable under Heading 84.37. However, the Assistant Comm .....

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