TMI Blog1987 (7) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... -B2 - 1173/87-B2 X X X X Extracts X X X X X X X X Extracts X X X X ..... ct had not been registered with the customs. Since the statutory condition of the heading is not satisfied, the benefit of the heading cannot be extended to the appellants. In the circumstances, we di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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