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1983 (5) TMI 233 - CEGAT NEW DELHIExtract: .......a smooth surface. The real processing or machining which would convert the iron casting into motor vehicle parts takes place after importation of the castings into India. In view of these facts, we hold that the subject goods were covered by Item 25-CET and were correctly charged to countervailing duty thereunder. Accordingly we reject this appeal.
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