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2017 (7) TMI 321 - CESTAT MUMBAIN/N. 21/2002 - benefit of concessional rate of duty - metering pumps - Held that: - No evidence has been adduced to demonstrate the fallacy in the submissions made before the assessing authority implying the lack of any controverting evidence. It is also clear from the records that neither of the two authorities had the benefit of any other expertise to reach their respective conclusions - appellant eligible for the benefit of concessional rate of duty - appeal allowed - decided in favor of appellant.
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