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1982 (12) TMI 201 - AT - CustomsExtract: .......its of 400 Volts and above. The goods are, therefore, correctly classifiable under the heading 85.18/27 (3) of the Customs Tariff Schedule. In the result, we allow the appeal and direct that the Customs authorities at Bombay shall refund the differential duty involved to the Appellants within two months from the date of communication of this order.
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