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1996 (10) TMI 164 - AT - CustomsExtract: .......at suppliers are manufacturers of orthopaedic equipment and the goods were assessed under Heading 90.21 in past. There has been no rebuttal to this from the revenue. 6. emsp In the result, for the reasons mentioned herein before, we do not see any merit in the revenue appeal and therefore, we reject the revenue appeal and uphold the impugned order.
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