1997 (10) TMI 202

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..... kataramani, Member (J)]. The appellants imported by air through courier service a consignment of Finn pipettes and claimed classification of the goods under sub-heading 9031.80 of Customs Tariff Act as parts of measuring instruments. The Asstt. Commissioner of Customs Incharge of Courier group, however, did not accept this claim and passed an order in assessment dated 29-12-1996, by which he .....

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..... ods imported under sub-heading 9031.80 only, and it is only in this particular case where they imported through courier group, the classification has been changed. Even subsequent to this import, for which B/E has been produced to show that classification under sub-heading 9031.80 has been adopted by the Customs. 3. We have heard Shri S.V. Singh, the ld. DR for the department. We find that the a .....

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