1987 (7) TMI 404

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..... : I.J. Rao, Member (T)]. - In this appeal, originally filed as a Revision Application before the Central Government, the question relates to the classification of "By Pass valve" imported by the appellants. The valve was assessed to duty under heading 84.61(1) CTA whereas the appellants sought re-classification of the same under sub-heading 2 of the same heading. 2. Shri B. Sen, the ld. represe .....

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