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1987 (3) TMI 312 - AT - CustomsExtract: .......ates of stainless steel. 5. A simple perusal of the description of the goods read with Note 1(m) Chapter 73 shows that the imported goods are strips. Accordingly we hold that the lower authorities had correctly assessed the imported goods under sub-heading (2) of Heading 73.15. In the result there is no merit in the appeal. The appeal is dismissed.
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