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2015 (1) TMI 325 - CESTAT NEW DELHIClassification of goods - Drawback claim - Held that:- Tariff Heading 8301.02 deals with base metal mountings with brass builder hardware under sub-heading 8302.01. This clearly makes that other builder hardware fall under the Tariff Entry No. 8302.02. Therefore Revenue’s contention is merited for which the appeal is dismissed - Decided against assessee.
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