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The Appellate Tribunal upheld the assessment of stopper heads imported by M/s. Steel Authority of India Ltd. under heading 69.03 CTA, rejecting their claim for assessment under heading 69.01/02 CTA with Notification No. 242/76-Cus. The appeal was dismissed. (Case: 1987 (6) TMI 316 - CEGAT, NEW DELHI)
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