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1986 (10) TMI 198 - AT - CustomsExtract: .......rpose of including the aforesaid expression was to extend the scope of Tariff Entry beyond the extruded shapes and sections which alone were liable to duty under Tariff Item 27 prior to 1977 Budget. Accordingly, the contention of the appellants on the question of c.v. duty is rejected. 7. The appeal is, therefore, partly allowed in the above terms.
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