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1987 (9) TMI 170 - CEGAT, NEW DELHIExtract: .......ther as carbon or graphite. 7. In the light of the foregoing discussion, we hold that the carbon rods imported by the appellants were assessable to additional duty of customs equal to the excise duty leviable under Item No. 68, CET. We set aside the orders of the lower authorities and allow these appeals with consequential relief to the appellants.
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