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1986 (8) TMI 196 - CEGAT, NEW DELHIExtract: .......ore, find that the original assessment was correct and the goods do not merit re-assessment as finished ram under Heading 84.45/48 in terms of Rule 2(a) of the Rules for Interpretation of the First Schedule to the Customs Tariff Act, 1975, as claimed by the appellants. In the result, we uphold the impugned order and dismiss the appeal as untenable.
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