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2004 (1) TMI 628 - AT - CustomsExtract: ....... applicable. The goods were not used in the project for which these were imported. Therefore concessional rate of duty under Project Import Regulations is not applicable. Following the decision of the Supreme Court in the case of Jacsons Thavera (supra), we set aside the order of the Commissioner (Appeals) and allow the appeal filed by the Revenue.
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