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1997 (5) TMI 199 - CEGAT, NEW DELHIExtract: .......he purview of Heading 85.39. 8. emsp The duty involved in these proceedings is only Rs. 6,374/-. 9. emsp Taking all the relevant considerations into account we do not find any ground to interfere with the view taken by the Collector of Customs (Appeals) and as a result there is no merits in this appeal filed by the Revenue and the same is rejected.
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