1983 (4) TMI 257

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....ring today. 2. The appellants, instead of appearing personally, have sent a telegram requesting that their appeal may be decided on merits. On going through the records, we find that the appellants imported guide plates which are a part of pressure reducer valve used in the air-brake system of commercial vehicles. These were assessed to customs duty under heading 87.04/06 of the Tariff as pa....