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2002 (2) TMI 172 - AT - CustomsExtract: .......d to be payable under Section 3 of the Customs Tariff Act. In the present matter the product re-imported is magnetic head, which is a manufactured product. Accordingly we hold that the Additional Customs duty under Section 3 of the Customs Tariff Act is leviable on the magnetic heads re-imported into India. Accordingly all the appeals are rejected.
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