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1995 (6) TMI 100 - AT - CustomsExtract: ......./Scrap classifiable under Heading 74.01/02 and not Brass Ash/Dross falling under Heading 26.02/04 as declared by the assessees, the charge of mis-declaration of the description and the value of the goods is sustainable. 10. emsp In view of the foregoing, the appeal filed by the Revenue is allowed and the appeals filed by the importers are rejected.
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