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1995 (11) TMI 187 - CEGAT, NEW DELHIExtract: .......toms Act and the Tariff. 32. emsp It is also noted that admittedly there is no dispute regarding assessment on merits once it was shown that the goods were not entitled to project import benefit. 33. emsp In view of the above position, we see no reason to interfere with the orders passed by the lower authorities. The appeal is, therefore, rejected.
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