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    <title>1998 (10) TMI 462 - CEGAT, NEW DELHI</title>
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    <description>Goods classifiable under Heading 85.18/27(1) were held eligible for concessional assessment under Notification No. 172/77-Cus. dated 8-8-1977. The Tribunal applied earlier coordinate rulings that were found to cover the facts squarely, and noted that the same view had been followed in subsequent cases. On that basis, the concessional benefit under the notification was confirmed for the goods in question.</description>
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