1983 (4) TMI 165

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.... 2.  In this case, the appellants seek the benefit of concessional rate of duty under Item 73(2) of the Indian Customs Tariff in respect of electronic valves etc. imported by them under Bill of Entry GSI No. 419, dated 25-7-1975. In support of their claim, they have produced a certificate from the Deputy Director General of Meteorology (Instrument Production) which states that the subject go....