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1992 (10) TMI 175 - AT - CustomsExtract: ....... are not disputing the classification of gears and since Show Cause Notice was issued immediately after the appellants clarifying that the said goods are used in electroplating barrels, the appellants failed to disclose the enduse of the product. We, therefore, uphold the demand as far as the gears are concerned. The appeal is thus, partly allowed.
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