1997 (9) TMI 106

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..... ose of levy of Customs duty. In the impugned judgments, the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as `the Tribunal') has accepted the case of the respondents that the said product is classifiable under Item 38.01/19(1) of the Customs Tariff Act, 1975 as claimed by the assessee and not under Item 39.01/06 as contended by the Revenue. The said view of the Tri .....

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