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<h1>Appeal dismissed as Appellate Tribunal upholds spare parts assessment.</h1> The appeal was dismissed as the Appellate Tribunal upheld the assessment of spare parts under Heading 84.06 for Inlet and Exhaust valves of internal ... Classification The appellants imported spare parts for NDML Locos, claimed reassessment under Heading 84.61(1). The Appellate Tribunal upheld the assessment under Heading 84.06 for Inlet and Exhaust valves of internal combustion engines. The appeal was dismissed.
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