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1987 (11) TMI 264 - AT - Customs

The Appellate Tribunal CEGAT, New Delhi found the customs authorities' assessment of Electrical Chemical Analysis Equipment as plastics under Heading 39.01/06 to be wrong. The matter is remanded for a new decision by the Assistant Collector of Customs, Bombay based on further evidence from the appellants. The appeal is allowed by remand.

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