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2002 (7) TMI 314 - AT - CustomsExtract: .......ounsel. Since the issue involved herein has been considered by the Tribunal in the aforesaid cases in favour of the assessee and the view taken by the Tribunal has been upheld by the Supreme Court, we do not find any justification in denying the benefit in terms of Project Import Regulations as claimed by the Party. In the result appeal is allowed.
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