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1992 (2) TMI 204 - CEGAT, NEW DELHIExtract: .......he concessional rate of duty in terms of Notification No. 125-Cus., dated 17-2-1986. For this reason, in view of the specific provision under Heading 98.01 essential maintenance spares imported alongwith the machine have also to be deemed as covered by Heading 98.01. 10. The appeal is, therefore, allowed with consequential relief to the appellants.
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