1987 (8) TMI 324

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..... r : K.L. Rekhi, Member (T)]. - We have heard both sides. The appellants imported Stainless Steel Wire Coils for manufacture of Arc Welding Electrode. The lower authorities have assessed the goods to additional customs duty with reference to Item 50 of the Central Excise Tariff. This item reads as "Welding Electrodes, all sorts". The prayer of the appellants is that the additional duty should be .....

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