1987 (4) TMI 294

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....Sankaran, Vice-President]. - The dispute involved in the present appeal is the classification of Carbon Rings imported by the appellants. These are described in the invoice as "spare parts turbine pump". As such, these carbon rings are claimed to be parts of machinery classifiable under heading No. 84.65 of the First Schedule to the Customs Tariff Act, 1975 and not under heading No. 68.01/16(1).....