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1986 (12) TMI 203

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....R, for the Respondent. [Order per : K.L. Rekhi, Member (T)].  - The appellants imported watch, crystals (watch glasses). The department assessed them under heading 39.07 of the Customs Tariff Act, 1975 as articles of plastic. The appellants seek their re-assessment under heading 91.01/11 as watch parts. 2. We have heard both sides and have carefully considered their submissions ....

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