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2000 (6) TMI 71 - CEGAT, COURT NO. II, NEW DELHIExtract: .......mports Regulations, 1986. The ship unloader is, therefore, classified under Heading 98.01. The appellants have correctly discharged the duty liability under this heading and no differential duty is liable to be realised from them. 13. In the result the appeal succeeds and the same is allowed setting aside the order of the lower appellate authority.
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