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1987 (8) TMI 325

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....lant. Shri J. Gopinath, S.D.R., for the Respondent. [Order per : K.L. Rekhi, Member (T)].  - The common issue involved in these two appeals which has been pressed before us in the hearing is the Customs classification of Water Pump Bearings or Integral Shaft Bearings for the purpose of basic duty. Both sides submitted before us that this issue was the subject-matter of consideration ....