1997 (1) TMI 223

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..... Dhar, Member (T)]. The appellants imported various components for manufacture of Air Conditioning and Refrigeration Compressor over 7.5 H.P. The impugned goods viz. the Discharge valve, Spring Plate and Suction Valve Spring Plates were assessed to duty under heading 7320.90. The appellants claimed reassessment of spring plates under heading 8414.90. The claim was rejected by the Assistant Co .....

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