1987 (10) TMI 230

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....SDR, for the Respondents. [Order per : K.L. Rekhi, Member (T)]. - This is a common order for 4 appeals No. 96 to 99/85-B2. The common issue involved in these four appeals is the claim of the appellants for reassessment of boiler tubes imported by them under Heading 73.17/19(l)(iii). The Department assessed the goods under sub-heading (1)(i) of the same main heading at higher rate. The headin....