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1990 (9) TMI 167 - CEGAT, NEW DELHIExtract: .......dmittedly drugs and end use is not built into the relevant Customs Tariff heading. 9. In the light of the above discussion, we hold that the goods merit assessment under Heading 29.01/45(13) for levy of basic customs duty and T.I. 58 CET for levy of countervailing duty, hence not covered by Notification 234/82-C.E. 10. The appeal is partly allowed.
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