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1983 (11) TMI 191 - CEGAT, NEW DELHIExtract: .......tional evidence given by the appellants. The goods are clearly the component parts of Water Turbine which are classified under Tariff Item No. 84.07 CTA, 1975 and eligible for exemption of Customs Duty under Notification No. 35/79 dated 15-2-1979 as amended. The Bench therefore, sets aside the order of the Appellate Collector and allows the appeal.
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