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The appeal involved the classification of Printed Circuit Boards under Customs Tariff Act. Appellants claimed classification under Chapter Heading 85.34, while the Department classified them under Chapter Heading 84.73. The Tribunal held that the P.C.Bs should be classified under Heading 85.34 and remanded the matter to examine the availability of Notification No. 91/89-Cus for the appellants.
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