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1997 (5) TMI 124 - AT - Customs

The respondents imported Tubes in Graphilor claiming assessment as machinery parts under CTH 8419.90, rejected and assessed under Heading 6815.10. Collector (Appeals) allowed the claim under 8419.90 as parts of Heat Exchanger. Tribunal upheld the claim based on previous case law regarding artificial graphite in heat exchangers. Revenue appeal rejected.

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