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1987 (9) TMI 263 - CEGAT, NEW DELHIExtract: .......uring instrument the goods will be assessable under heading 90.29(1) read with 90.24(1). 3. We observe that the decision taken by the Collector (Appeals) was not correct and in view of the pleas made before us we hold that the bellows are to be assessed under heading 90.29(1) read with 90.24(1). Appeal allowed accordingly with consequential relief.
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