1987 (8) TMI 321

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..... The appellants imported Industrial Laundry machines with spares (Steam presses with boilers and steam issuing and cleaning tables). The Custom House assessed countervailing duty thereon with reference to Item No. 33C of the Central Excise Tariff. This item covers domestic electrical appliances, irrespective of the fact whether such appliances are used in household or hotels, shops etc. But the con .....

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