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1987 (3) TMI 351 - AT - CustomsExtract: ....... the imported goods are identifiable parts of Wrapping Tools. 3. We have considered the arguments of both the sides. Considering the factual position we hold that the goods under importation are correctly classifiable under Heading 85.05 for basic Customs duty and under Tariff Item 68 CET for CV duty. In this view we allow the appeal on this ground
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