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1987 (10) TMI 230 - CEGAT, NEW DELHIExtract: .......es and pipes for boilers rdquo for the purpose of assessment under sub-heading (1)(iii) is not understandable. From the evidence on record, we are satisfied that the goods merited classification under this sub-heading at the lower rate. Accordingly, we set aside the impugned order and allow the 4 appeals with consequential relief to the appellants.
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