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1987 (8) TMI 321 - CEGAT, NEW DELHIExtract: .......this appeal. 2. Since the goods are indisputably of the industrial type and not of the domestic type, countervailing duty with reference to Item 33C would be incorrect. We allow the appeal and order that the countervailing duty should be reassessed with reference to Item 68 of the Tariff and consequential refund should be granted to the appellants.
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