1987 (7) TMI 406

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.... [Order per : I.J. Rao, Member (T)].  - The appellants imported "Cutter for Rotor". The goods were assessed under Heading 82.05(1) CTA. The appellants sought re-classification of the goods under heading 85.45/48 CTA on the ground that the cutters were imported along with the Rotor Milling Machine and not as spare parts. The Asstt. Collector rejected the earlier claim. The Appellate Coll....