1983 (3) TMI 282

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..... ekhi]. - The case was heard on 31-3-1983. 2. The appellants seek reassessment of garter springs under heading 84.01/02 of the Customs Tariff Act, 1975 read with Notification No. 350/76-Customs on the ground that the goods are components for manufacture of air pre-heaters which in turn are parts of boilers manufactured by them. They showed a drawing of the subject garter springs and stated that .....

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