1987 (8) TMI 333

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..... T)]. - The appellants claim assessment of the goods under T.I. 85.01 CTA as against the assessment done by the lower authority under T.I. 85.08 CTA. The learned Representative for the appellants stated that the item involved is only a line switch for starting the electric motor. From the specification sheet filed by the appellants, it is seen that the same is used in circuit of 220 volts A.C. .....

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