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1988 (4) TMI 270 - CEGAT, NEW DELHIExtract: .......orters never claimed assessment under this heading nor did the Custom House consider it as a possible candidate. In the circumstances, I would not be able to interfere with the assessment made by the Custom House, but only because assessment under Heading 29 asked for by the appellants would not be permissible. The appeals are, therefore, rejected.
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