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1987 (6) TMI 282 - CEGAT, NEW DELHIExtract: .......r Modulpac-C Assembly and is, therefore, correct. The claim of the appellants for this item is rejected. 4. In the result, we allow the appeal in part only so far as Item (1) of the Bill of Entry - Converter with Fan Assembly is concerned. This item should be re-assessed / under Heading 85.01 and consequential relief shall be granted to appellants.
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