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1992 (8) TMI 169 - AT - CustomsExtract: .......ilm. This being the position, the condition of the goods at the time of their import is what has to be taken into account. We do not, therefore, consider any merit in the argument that even though the goods were so described and known, they should be-classified as electrical insulators. In this view of the matter, the appeal fails and is dismissed.
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