2003 (7) TMI 252

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..... ral Excise duty of three varities of industrial heaters : (1) Immersion Heaters (2) In-line Heaters (3) Outflow Heaters Manufactured by the appellant. The impugned order has ordered classification of these heaters under Chapter 85.16 while the appellant contended that the goods are correctly classifiable under Chapter 84.19. One of the grounds raised by the appellant is t .....

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