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2009 (2) TMI 173 - CESTAT, BANGALOREExemption under EPCG Scheme - Gas Suppression System’[(GSS in short) – held that - . The gas cylinder has been imported as a part of the GSS. It cannot be argued that the gas alone should be se separately assessed to duty denying the benefit of the Scheme. Moreover, in terms of the Interpretation Rules 3(b) in the Customs Tariff, when the composite goods are made up of different components, it shall be classified as if they consisted the components, which gives them their essential character. - that the impugned item is entitled for the benefit of the Customs Notification 97/2004-Cus., dated 17-4-2004 and is covered under the EPCG scheme.
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