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2007 (5) TMI 76 - AAR - CustomsTwo issue arises (i) Classification of the components and parts of wind operated electricity generator imported in accordance with Project Import Regulation (ii) Exemption of additional duty - Held that (i) the said components and parts fall under Heading 98.01 (ii) Exemption allowable whole of duty leviable u/s 3(1) of CTA
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