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The appeal related to the assessment of a "Starter 24V" under Heading 85.27(1) CTA and 30.B. CET. The Assistant Collector confirmed duty short levied amounting to Rs. 4825.34. The Appellate Tribunal upheld the assessment under Item 30.B.(i) of Item 30 CET, rejecting the appeal for refund of Rs. 2500.74.
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