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1998 (7) TMI 242 - CEGAT, NEW DELHIExtract: .......g and set up by the respondents. We are therefore clearly of the view that the imported goods are not meant for substantial expansion of the existing power project. Therefore the imported goods are not covered by Tariff Heading 98.01. Impugned order therefore is not correct. Hence we set aside the impugned order and allow the appeal of the Revenue.
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