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1983 (9) TMI 276 - CEGAT NEW DELHIExtract: .......tainly not glass. There is no dispute that the goods are made of glass because the Assistant Collector has held the appellant down to the amended triplicate Bill of Entry. We, therefore, hold that the goods are not classifiable under Item 23A of the CET for purposes of additional duty and the appeal is accordingly allowed with consequential relief.
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