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2006 (1) TMI 286 - AT - CustomsExtract: .......Customs duty on capital goods cannot be demanded as the duty would be collected at the time of de-bonding of them. In these circumstances the demand of duty in this case is not sustainable. Hence we allow the appeal with consequential relief. (Operative portion of the order has been pronounced in the open court on completion of hearing on 3-1-2006)
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