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2007 (5) TMI 76 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHITwo issue arises (i) Classification of the components and parts of wind operated electricity generator imported in accordance with Project Import Regulation (ii) Exemption of additional duty - Held that (i) the said components and parts fall under Heading 98.01 (ii) Exemption allowable whole of duty leviable u/s 3(1) of CTA
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