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1984 (5) TMI 255 - AT - CustomsExtract: .......not be argued that supply or distribution systems do not include transmission or sub-transmission The voltage of these insulators/bushings of 220 KV is also a great many times more than the stipulated limit of 400 volts under the Heading 85.18/27. 7. In the circumstances, we set aside the order of the Appellate Collector and allow this appeal.
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