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1984 (6) TMI 247 - AT - CustomsExtract: .......ially designed for scientific apparatus and they would not be liable to countervailing duty under Item 32. They would be classifiable under Tariff Item 68 CET. However, no countervailing duty would be chargeable in view of the fact that such duty on imported goods was levied only w.e.f. 1-3-1979. 8. In the result, the appeal is partly allowed.
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