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1990 (11) TMI 229 - CEGAT, NEW DELHIExtract: .......find any reason to differ from the earlier decisions of the Tribunal. Therefore, we follow the same and hold that the springs imported by the appellant are to be classified under Heading 73.33/40. We uphold the order passed by the Collector of Customs (Appeals) New Delhi. Accordingly, we do not find any merit in the appeal. The appeal is dismissed.
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