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1983 (12) TMI 290 - AT - Customs

The appeal by M/s. Bharat Heavy Electricals Ltd. regarding classification of "Seamless Carbon Steel Tubes" was allowed by the Appellate Tribunal CEGAT NEW DELHI. The Tribunal found that the tubes were meant for use in High Pressure Heaters and qualified for exemption under Notification No. 350-Cus., dated 2-8-1976. Refund was granted to the appellants.

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