1998 (8) TMI 167

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....ondent. [Order per : P.C. Jain, Member (T)]. - The question involved/herein is classification of a coupling imported by the appellants as component parts of Commercial vehicles for use of connecting drive shaft with fuel injection pump of internal combustion petrol engine of a particular type of vehicle. 2. The Collector of Customs (Appeals) has held that without these couplings both....