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1994 (12) TMI 167 - AT - CustomsExtract: .......ribunal further had held that ldquo Countervailing duty be re-assessed under Item 31(2) of CET and consequential refund be given to the appellants. rdquo We follow the same ratio and order assessment under Heading 85.04 and for CVD 31(2). The Revenue authorities are directed to give consequential relief. In the result, the appeal is partly allowed.
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