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1989 (12) TMI 184 - AT - CustomsExtract: .......o the product in terms of the collaboration agreement. In this view of the matter, it is held that having regard to the nature of the goods, and the contents thereof, and the form in which the goods imported in the context of a collaboration agreement, classification of the goods under Heading 4901.99 is in order. The appeal is, therefore, allowed.
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