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1997 (5) TMI 158 - AT - CustomsExtract: .......ct Import Regulations will be called substantial expansion rsquo and thus the appellant was entitled to the benefit of concessional rate of duty under the Project Import Regulations, 1986 and we hold accordingly. 5. emsp In the result the appeal is allowed. Consequential relief if any shall be admissible to the appellant in accordance with the law.
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