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The Appellate Tribunal CEGAT, New Delhi heard a case where the appellants sought concessional rate of duty for electronic valves imported for Radar, supported by a certificate. The Department's representative agreed with the claim, and the Tribunal allowed the appeal for re-assessment under Notification No. 147/58-Cus. (1983 (4) TMI 165 - CEGAT, New Delhi)
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