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1982 (12) TMI 189 - CEGAT NEW DELHIExtract: ....... the commodities for the purpose of import and assessment. If the Customs Tariff contains a more specific heading to cover the goods, they have to be covered thereunder irrespective of how they may be treated for the purpose of the Import Policy. 9. Accordingly, we uphold assessment of Caraway Seeds under Heading 09.04/10 (1) and reject the appeal.
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