1987 (10) TMI 260

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.....D.R., for the Respondent. [Order per : I.J. Rao, Member (T)]. - After hearing both sides we condone the delay in filing this appeal. 2. The appeal was heard on merits. The appellants imported "Interfaces for Computer" on 29-12-1980 by Air. The goods were assessed to duty under Heading No. 84.51/55(2) CTA. The appellants' request for extension of the benefit of Notifications Nos. 115/80 and 41....