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1987 (10) TMI 248 - AT - CustomsExtract: .......ification and not the Tariff. On facts, as mentioned earlier, we agree with the submissions of the respondents that the imported goods are not resistors but part of resistors which ultimately go into a potentiometer. It is only resistors that are excluded from the concessional rates under Notification No. 172/77. In this view we dismiss the appeal.
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