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2008 (1) TMI 283 - AAR - CustomsGoods exported from India for recovery of data and re-imported after recovery of the data - recovered data is stored in a new medium i.e. digital video discs (DVDs) or hard disc drive (HDD) are classifiable under 85234080 & 84717020 respectively – since it is established that damaged data on DVDs & HDD is re-imported, such imported DVDs & HDD are allowed for exemption from basic custom duty & additional duties of customs under notification 94/96
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