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1987 (6) TMI 282

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.... [Order per : K.L. Rekhi, Member (T)]. - The appellants imported the following two items :- (1) Converter with Fan Assembly; (2) Modulpac-C Assembly. Their claim is for re-assessment of both the items under Heading 85.01 of the Customs Tariff Act, 1975. The lower authorities have assessed the goods under Heading 85.18/27(1). We have heard both sides and have carefully considered the matter. ....

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