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1999 (12) TMI 633 - AT - CustomsExtract: .......e judgment in Hydrabad Industries case, we hold that additional duty of customs cannot be levied on Waste Oils imported into India. We make it clear that appropriate Basic Customs duty, if any specified under Heading 34.03 of the Customs Tariff Act will be leviable on the imported Waste Oils. 8. emsp Both the appeals are disposed of in above terms.
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