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2008 (5) TMI 51 - CESTAT, KOLKATAWhether Spares of cranes and conveyors Front End Loader, Slag Pot Carrier, Belt Conveyor are eligible as capital goods for benefit of exemption under notification 13/81 - Notification 13/81 was issued to promote export to make available imported capital goods, raw materials and components duty free - piecemeal amendments made to the original Notification 13/81 appear to be designed for specific inclusion of such items to put beyond doubt their eligibility to exemption – hence exemption allowed
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