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1982 (12) TMI 197 - AT - CustomsExtract: .......ssable under Chapter 39. Correspondingly the assessment under Item 15A of Central Excise Tariff must be held to be inappropriate and that Item 68 is a more appropriate head. 11. We, accordingly, direct that the assessment should be made in accordance with this judgment and that all consequential refunds be given to the importer. 12. Appeal allowed.
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