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1983 (8) TMI 270 - CEGAT NEW DELHIExtract: .......t point grinding is involved, without any supporting evidence to show a basic change in the special shape, size and character of the imported goods, cannot detract from their being classified as parts of sound recorders or reproducers coming under Heading 92.01/13. We, therefore, set aside the order of the Appellate Collector and allow this appeal.
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