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1993 (6) TMI 153 - CEGAT, NEW DELHIExtract: .......ove, we held that maintenance spares imported by the respondents herein fall within the scope of Notification 315/83 and are eligible for the benefit of concessional rate of duty of 35 ad valorem thereunder. Accordingly we see no reason to interfere with the order of the lower appellate authority and therefore uphold the same and reject the appeal.
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