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1983 (7) TMI 170 - AT - CustomsExtract: ....... . We, therefore, are in the agreement with the reasoning of the Collector that they fall more specifically under Heading 81.01/04(1) as articles of molybdenum. As observed in his order, the rate of duty being the same as that under Heading 85.12, no benefit accrues to the appellants. We, therefore, uphold the impugned order and reject this appeal.
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