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1983 (2) TMI 289 - AT - CustomsExtract: .......e proper classification of the goods under the Central Excise Tariff is, therefore, in our opinion, not under Item 23A but under Item 68. We order accordingly, allow the appeal and direct the Assistant Collector of Customs, Madras, to refund the consequential duty amount to the appellants within 60 days from the date of communication of this order.
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