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1993 (5) TMI 37 - CEGAT, NEW DELHI-LBExtract: .......Custom House prior to clearance is a SINE QUA NON for classification under Heading 98.01 CTA. Accordingly, I too hold that the goods imported in the present case do not qualify for assessment as auxiliary equipment and, therefore, the benefit of concessional duty under Heading 98.01 cannot be extended to them. Consequently, the appeal is dismissed.
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