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    <title>2006 (1) TMI 341 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal regarding the classification of imported goods as building materials or capital goods for duty free clearance. The Tribunal emphasized the necessity of the imported goods for rendering specific services and the authority of competent bodies in approving imports for EOUs. It rejected the Revenue&#039;s classification of the goods as building materials, ultimately providing consequential relief to the appellant.</description>
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      <description>The Tribunal allowed the appeal regarding the classification of imported goods as building materials or capital goods for duty free clearance. The Tribunal emphasized the necessity of the imported goods for rendering specific services and the authority of competent bodies in approving imports for EOUs. It rejected the Revenue&#039;s classification of the goods as building materials, ultimately providing consequential relief to the appellant.</description>
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