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The Appellate Tribunal CEGAT, New Delhi allowed the appeal of M/s. Cinecita Pvt. Ltd. regarding the classification of Projection lenses under Heading 9002.90, granting them the benefit of Notification No. 93/86-Cus. The Tribunal followed the decision of the Bombay High Court in Vishal Electronics case and directed revenue authorities to provide consequential relief.
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