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1990 (5) TMI 125 - CEGAT, NEW DELHIExtract: .......servation for the purpose of applying the basic customs duty, because in that case the issue involved is the liability for the countervailing duty. Therefore, it cannot be stated that the Tribunal in that case had given a specific finding on the classification under the Customs Tariff. In effect, therefore, the appeal has no merits and is rejected.
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