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1987 (7) TMI 374

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....e Appellants. Shri D.K. Saha, JDR, for the Respondent. [Order per : I.J. Rao, Member (T)].  - This appeal originally filed as Revision Application relates to the classification of two items namely - Safely coupling and rebuilding sets. These items were assessed under Heading 84.63 and 84.62(2) CTA respectively. The appellants sought re-assessment under Heading 84.07. The Assistant Co....

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