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1987 (5) TMI 241 - AT - Customs

The case involved Narayan Singh & Company filing Revision Applications on behalf of M/s. National Engineering Industries Ltd., Jaipur regarding the classification of imported heating elements. The Tribunal confirmed the lower authorities' assessment under Heading 85.12, dismissing the appeals. The judgment was delivered by S/Shri K.L. Rekhi, Harish Chander, I.J. Rao, JJ.

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