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1996 (6) TMI 136 - CEGAT, NEW DELHIExtract: ....... importers themselves well after the import and also for the reason that it does not contain full details such as use of tubes as spare parts without further fabrication. 3. emsp In these circumstances, we hold that the claim of the appellants for re-assessment under Heading 85.11 is unsubstantiated, uphold the impugned order and reject the appeal.
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