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1996 (9) TMI 403 - CEGAT, NEW DELHIExtract: ....... Act and is liable to pay such duty at the normal rates prescribed in the Customs Tariff. 6. emsp In view of this, since the machinery was not used for substantial expansion of the unit for which contract was registered, the appellants were not eligible for benefit under Heading 84.66. We, therefore, uphold the impugned order and reject the appeal.
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