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1984 (9) TMI 290 - HC - CustomsExtract: .......h is not the present case. The question of approach in the present case is academic because in my view the item in question cannot be classified under Tariff entry 28. Since it is covered by tariff entry 82(3), it also cannot be relegated to the residuary entry 87. For the reasons aforesaid, the petition fails and the rule is discharged with costs.
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