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2020 (3) TMI 776 - SCH - CustomsCVD on the basis of MRP based assessment - Supply of modems to an institutional buyer - it was held that In the present case, BSNL is procuring modems in bulk from the appellant after import. Consequently, they fall within the definition of institutional consumers as above, to whom the provisions of Section 4A will not be applicable. HELD THAT:- There is no need to interfere - appeal dismissed.
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