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1996 (2) TMI 283 - AT - CustomsExtract: .......,94,560 FOB. Duty should be assessed under the Heading 98.01 as project import. Since benefit of notification has been denied, appellant is entitled to duty drawback under Section 74 of Customs Act, 1962. 12. emsp The impugned order is set aside. The differential duty will be worked out on the basis of the findings in this order. Appeal is allowed.
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