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1987 (4) TMI 275 - AT - Customs

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by B.H.E.L. regarding the reassessment of duty on imported Seamless steel tubes. The Tribunal held that the tubes were imported in running length, denying the benefit of Notification No. 350/76. The appeal was rejected based on the End-use Certificate stating the tubes were used in compressors.

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