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1984 (10) TMI 146 - AT - CustomsExtract: .......d under Item No. 73.15(1) and not under Item 73.15(2), and also that it appears that this decision of the Collector has since guided the assessment of similar imports, we hold that the goods imported by the appellants were liable to be assessed under Item 73.15(1). 5. ensp We allow the appeal accordingly with consequential relief to the appellants.
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