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1987 (9) TMI 270 - AT - Customs

The case involved Devidayal Electronics & Wires Ltd. appealing the assessment of imported Brightray Alloy 'F' strips. The appellants claimed re-assessment under Heading No. 75.02(1) as Nickel Alloy, but the authorities assessed it under Heading 73.15(2) as stainless steel due to the higher percentage of ferrous metal. The Tribunal confirmed the lower authorities' findings and dismissed the appeal.

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