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1986 (8) TMI 249 - CEGAT, NEW DELHIExtract: .......the only High Court judgment on the point at issue, the question of our having any reservations does not arise. 9. emsp In the circumstances, we hold that item 70(1) ICT was the correct classification for Tungsten Wire/Filament Wire imported during the material period. We allow the 14 appeals accordingly with consequential relief to the appellants.
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