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The appeal involved the classification of X-ray Diffractometer under Tariff Heading 90.30 and sub-heading 9030.10 by the appellant, while revenue assessed it under Heading 90.22 and sub-heading 9022.90. The Tribunal held that the apparatus falls under Tariff Heading 90.22 as it is based on the use of X-rays. The appeal was dismissed.
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