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1983 (3) TMI 293 - CEGAT NEW DELHIExtract: .......ariff Act, countervailing duty will also be chargeable accordingly as if these were goods, falling under Tariff Heading 68. We accordingly allow the appeal partly, and direct consequential relief to be given to the party on the basis of finding that the goods were assessable under Tariff Heading 68 of the CET for the purpose of countervailing duty.
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