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2008 (6) TMI 23 - AT - CustomsProject import - Regulation 7 is not a condition determining the eligibility of the impugned goods for the benefit of concessional rate under Project Import Regulation. It is only a procedural requirement - revenue not proved that the equipment has not been installed - Moreover, when the concession is sought to be denied, an opportunity to Show Cause and also a personal hearing should have been given - appellants are entitled for the concessional rate of assessment as per notification 90/94
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