1987 (9) TMI 263

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....der per : V.P. Gulati, Member (T)]. - The plea of the appellants is that the goods are assessable under heading 90.29(1) read with 90.24(1) as against the assessment upheld by the lower authorities under Tariff Heading 83.01/15(2). 2. The learned representative of the appellants has pleaded that bellows are part of the instrument for measuring the gas how. He has stated that the Collector (Appe....