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1987 (5) TMI 241 - AT - CustomsExtract: ....... Headings 85.11 and 85.12. In the absence of any catalogue we do not find any reason to agree with the contentions of the learned Consultant. The lower authorities had correctly assessed the same under Heading 85.12. In view of the earlier judgments of the Tribunal we confirm the findings of the lower authorities. These three appeals are dismissed.
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