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2002 (2) TMI 586 - CEGAT, KOLKATAExtract: .......ncerned to examine the issue of availability of concessional rate of duty under Notification No. 23/91-Cus., dated 14-3-1991 (as amended) as claimed by the importer and pass appropriate orders in accordance with law after providing the appellants an opportunity of being heard in question. 11. emsp The appeal is, therefore, allowed by way of remand.
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