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    <title>1987 (2) TMI 379 - CEGAT, NEW DELHI -</title>
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    <description>Where the same goods had already been classified in connected matters and no fresh material was produced to justify a different view, the earlier tariff classification was applied again. The goods were treated as classifiable under Heading 71.12/15 of the Customs Tariff Act, 1975, and reassessment was directed on that basis. Consequential relief was to follow from the reassessment, leaving the classification dispute and duty assessment in favour of the assessee.</description>
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