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1990 (7) TMI 210 - AT - CustomsExtract: .......ustified in confirming the short-levy demand on the ground that Video Cassette without tapes were also assessable to duty as Video Magnetic Tape imported in dis-assembled condition under Heading 92.01 of the Customs Tariff. 14. In the result Appeal No. E/2450/84-D is allowed with consequential relief, if any, and Appeal No. C/284/88-D is dismissed.
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