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1987 (1) TMI 314 - CEGAT, NEW DELHIExtract: .......st in its modernisation. We have got full sympathy with the appellants. Since the statute does not provide any grant of benefit, we are bound by the statutes and lower authorities have correctly levied the duty under Heading 87.07 of the Customs Tariff Act. In view of the above discussion we do not find any merit in the appeal. Appeal is dismissed.
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