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2017 (2) TMI 966 - CESTAT MUMBAIBenefit of N/N. 21/2002-Cus - denial on the ground that the said cryogenic rubber granules do not fall under Tariff Heading 4004 or CTH 95 - Held that: - the lower authorities have had no opportunity to consider the benefit of N/N. 146/94-Cus., as the said notification specifically talks about exemption to sports goods, sports equipment and sports requisites imported into India by a National Sports Federation and by a sports person of outstanding eminence for training purposes - appeal allowed by way of remand.
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