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2015 (4) TMI 518 - AT - CustomsEligibility for customs duty exemption under Notification No. 21/2002-Cus. dated 01.03.2002 - exemption has been denied on the ground that the appellants have imported Marine Gas Oil but it has the specification of the LDO and therefore benefit is not available - Held that:- Since the Essentiality Certificate covers both HSD and LDO, the appellant is eligible for the benefit. Accordingly the impugned order is set aside - Decided in favour of assessee.
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