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1997 (7) TMI 155 - SCH - CustomsExtract: ....... the Tribunal has correctly found that silicon oil (fluid) which was imported by the appellant after 1982 amendments to Tariff Item 15A of the erstwhile Customs Tariff was liable to Customs duty under Chapter 39 of the erstwhile Customs Tariff. We, therefore, do not find any merit in the appeal and it is accordingly dismissed. No order as to costs.
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