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1991 (7) TMI 188 - CEGAT, NEW DELHIExtract: .......llant had pleaded for assessment under Heading 82.05 BTN. Resorting to BTN has only persuasive value and in the present matter, we do not find any reason for resorting to BTN. 9. In the result we hold that the goods fall under Heading No. 84.51/55(1). Accordingly, we confirm the findings of the Collector of Customs (Appeals) and dismiss the appeal.
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