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1987 (3) TMI 303 - AT - CustomsExtract: ....... the potential contact plate falls under Heading 85.18/27(3). Accordingly we hold that the potential contact plate falls under Heading 85.18/27(3). Accordingly the order passed by the lower authorities is modified to this extent. Revenue authorities are directed to give consequential effect to this order. In the result the appeal is partly allowed.
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