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1987 (11) TMI 275 - AT - Central Excise

The Appellate Tribunal CEGAT in New Delhi upheld the assessment of countervailing duty on imported plastic components for tape recorders. The importers claimed exemption under Notification No. 228/76-Cus, but the Tribunal ruled that the components were correctly assessed under Chapter 92.01/13, a more specific heading. The appeal was rejected. (Case Citation: 1987 (11) TMI 275 - CEGAT, New Delhi)

 

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