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2002 (12) TMI 292 - CEGAT, NEW DELHIExtract: .......l Customs Duty wholly as the rate of duty procured is nil. We are, therefore, of the opinion that both the conditions specified in Notification No. 18/2000, Sl. No. 31 have been fulfilled and the appellants are eligible to avail the exemption from payment of Special Additional Duty. Accordingly, we set aside the impugned order and allow the appeal.
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