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1997 (7) TMI 261 - AT - CustomsExtract: .......0. Construing that concessional rate notification requires a voltage of 400 or more, we hold that control panel imported does not qualify for concessional rate of duty under the aforesaid notification. In the circumstances, the claim of concessional rate of duty by the Importer is also rejected. 7. emsp The appeal is disposed of in the above terms.
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