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2008 (1) TMI 245 - CESTAT, KOLKATAImported candles - issue is whether such imports are to be charged to exempted rate of 4% of the additional customs duty applying Notification Mo. 3/2001 or these should be charged of additional customs duty equal to the excise duty leviable on like articles made in India - Notification is only applicable to imported candles which obviously has not paid any excise duty in respect of the inputs used, hence benefit of concessional rate not eligible to impugned goods – assessee’s appeal dismissed
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