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1986 (9) TMI 212 - CEGAT, NEW DELHIExtract: .......re properly classifiable under heading 48.01/21 (3), CTA. Accordingly we hold that the appellants were entitled to the refund claimed in all the five instances. All these five appeals are allowed and the orders of the lower authorities are set aside, the goods being ordered to be classified under heading 48.01/21 (3) CTA, with consequential relief.
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