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1987 (6) TMI 328 - CEGAT, NEW DELHIExtract: .......er. These goods are now assessed not as bars, but as hollow sections which we mentioned in our order of 5-8-1986. They are not assessable as copper bars/rods even in today rsquo s tariff. There is no choice but item 68 we think this assessment is correct, and, therefore, this refund claim is not acceptable. 12. This appeal is accordingly dismissed.
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