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1983 (5) TMI 136 - CEGAT, NEW DELHIExtract: .......cision of the lower authorities in these cases is not sustainable, and the goods in question deserve to be classified under Item 13 of the (old) Customs Tariff Schedule. We accordingly set aside all the four Orders-in-Appeal and direct that the goods in each case be re-classified under Item 13, ibid and consequential relief given to the appellants.
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