1987 (11) TMI 266

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....pinath, J.D.R., for the Respondent. [Order per : I.J. Rao, Member (T)]. - In all these appeals the point that comes up for decision is the classification under C.T.A. in respect of inner-tube valves imported by the appellants under various Bills of Entry. These goods were assessed to duty under Heading No. 84.61(1) C.T.A. The appellants claim re-classification of the goods under sub-heading (2) ....