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1983 (5) TMI 122 - AT - Central Excise

1989 (8) TMI 236 - AT

The Appellate Tribunal rejected the appeal for re-assessment of customs duty on Stainless Steel Plates, as the goods were classified as sheets based on import documents and ISI specifications, not plates as claimed by the appellants. The C.B.R. ruling cited by the appellants did not have statutory force. (Case Citation: 1983 (5) TMI 122 - CEGAT, NEW DELHI)

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