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2008 (2) TMI 352 - AT - CustomsAppellants imported Petroleum Bitumen on strength of a Certificate issued by National Highways Authority of India, claiming exemption under Not. no. 84/97 – B/E was assessed provisionally – when it was revealed that the Project implementing authority who has funded the project, was not covered within the ambit of the Notification, assessment was finalized and demand was raised – held that demand is justified – further it is held that in case of provisional assessments, time bar doesn’t apply
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