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1997 (7) TMI 353 - AT - Customs

2018 (12) TMI 1153 - AAR

The case involved the classification of imported prisms for binocular heads. The Assistant Collector classified them as prisms, but the Collector classified them as parts for binocular heads. The Revenue appealed for restoration of the original classification, but the appeal was rejected as the Collector's decision was found to be correct.

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