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    <title>2000 (9) TMI 659 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Collector&#039;s decision confirming the eligibility for concessional duty and import under OGL for most items, while also supporting the findings of misdeclaration, classification of machinery, and the imposition of penalties and fines. All appeals were rejected, affirming the initial order in its entirety.</description>
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