1983 (11) TMI 192

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....the Respondents. [Order per : B.B. Gujral, Vice-President]. - The Appellants had imported a consignment of 'Retaining Rings' valued at Rs. 5295/- for use as component part for assembly/manufacture of "Bowl Mills Type 763 Capacity 34 tonnes per hour" which was classifiable under the heading Customs Tariff No. 84.56. The Customs authorities classified these goods under Item 73.33/40 at the rat....