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1997 (2) TMI 256 - CEGAT, NEW DELHIExtract: .......mported by the photographic studios and photographic film processing laboratories are not entitled to the Project Import benefit under Heading 9801 of Customs Tariff Act, 1975. 21. emsp In that view of the matter, we do not find sufficient force and merit in this case and for the reasons stated, we set aside the impugned order and allow the appeal.
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