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2009 (6) TMI 838 - CESTAT, CHENNAIExtract: .......sment by the proper officer of Customs. It will not be open to the authorities to examine the eligibility to the project import benefit of the impugned import for the reason that the same would be inconsistent with the restriction contained in Regulation 3(a)(ii). The appeal is disposed of on the above terms. (Dictated and pronounced in open court)
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