1983 (5) TMI 122

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..... . - During the hearing before us today, the appellants withdrew their claim for refund on account of shortages discovered in the consignment imported by them. They pressed for their claim for re-assessment of the subject goods at lower rate of customs duty as Stainless Steel Plates under Notification No. 44/71-Cus. They stated that the goods were classifiable as plates and not as sheets as per .....

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