1987 (6) TMI 284

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....Order per : Harish Chander, Member (J)]. -The appellants had imported one case spares for NDML Locos vide Bill of Entry Cash No. 836 of 5/6-7-77. The revenue had assessed the same under Heading 73.33/40. The appellants had claimed the reassessment under Heading 84.61(1). Being aggrieved from the order-in-original the appellants had filed an appeal to the Appellate Collector of Customs. The Appel....