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1996 (6) TMI 212 - CEGAT, NEW DELHIExtract: .......s were vibration meters which have been correctly classifiable under Heading 90.28(1). In the absence of any material to dislodge finding of the authorities below on classification of the imported goods we see no reason to interfere with the orders of the Collector (Appeals), and accordingly uphold the same and reject the appeal as unsubstantiated.
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