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1997 (5) TMI 141 - CEGAT, NEW DELHIExtract: .......to examine the issue afresh and to pass an appropriate order in accordance with law after providing opportunity to the appellants. The appellants may make use of this opportunity and produce evidence, if any, in support of their claim that the item falls under 85.18/27(3) of the Customs Tariff Act. In these terms appeal is allowed by way of remand.
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