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1982 (12) TMI 205 - CEGAT NEW DELHIExtract: .......59 falls. The Tribunal accordingly finds that there is substance in the claim of the appellants that the goods should be classified under Heading No. 90.22. The appeal is accordingly allowed. The Customs authorities at Madras are directed to grant consequential refund to the appellants within two months from the date of communication of this order.
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