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1986 (9) TMI 162 - AT - CustomsExtract: ....... applicable to this case. 10. emsp Having regard to our foregoing discussions, we hold that the imported jeep parts were correctly assessed under Heading 87.04/06(1) of C.T.A, 1975 and they cannot be re-assessed under Heading 84.63, as claimed by the appellants. In the result, the present appeal is to be dismissed as untenable. Ordered accordingly.
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