1987 (7) TMI 378

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....a, JDR, for the Respondent. [Order per : K.L. Rekhi, Member (T)]. - In this appeal, Customs Classification of the following two items is contested by the appellants :- (1) Impeller packing : This item has been assessed by the Appellate Collector under heading 73.33/40. This heading is a residuary heading for articles of steel. Impeller packing is specially designed part of a Gas Compresso....