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1996 (5) TMI 134 - AT - CustomsExtract: .......or above or of 32 amperes and, therefore, fall within the purview of the proviso to clause (3). It is, therefore, clear that the goods attract Tariff Item 85.18/27(3). 5. emsp For the reasons indicated above, we hold that higher rate of duty than warranted having been collected, appellant is entitled to proportionate refund. Appeal is thus allowed.
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