1987 (7) TMI 406

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..... s imported Cutter for Rotor . The goods were assessed under Heading 82.05(1) CTA. The appellants sought re-classification of the goods under heading 85.45/48 CTA on the ground that the cutters were imported along with the Rotor Milling Machine and not as spare parts. The Asstt. Collector rejected the earlier claim. The Appellate Collector upheld the order observing that Heading 82.05 covers the i .....

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