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2002 (8) TMI 179 - CEGAT, BANGALOREExtract: ....... and no findings thereon are being arrived at in view of our finding that a demand in the facts of this case could not be made. All other issues are left open, including the jurisdiction of the Project Import Registered by the proper officer. 7. In view of our findings, the order of demand of duty is set aside and appeal disposed of in above terms.
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