2005 (7) TMI 181

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Full Text of the Document

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....am, Vice-President]. - The appellants herein imported goods declared as moulds and dies vide bill of entry dated 26-12-1995. the goods were assessed as dies under Customs Tariff Heading 8477.90 and duty was charged at the rate of 25% + 15%. The importers claimed reassessment and consequential refund of duty paid on the ground that the goods were classifiable as moulds under Customs Tariff Heading ....