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    <title>Customs Duty Exemption Granted: Essentiality Certificate Covers Both HSD and LDO, per Notification No. 21/2002-Cus.</title>
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    <description>Eligibility for customs duty exemption under Notification No. 21/2002-Cus. dated 01.03.2002 - Since the Essentiality Certificate covers both HSD and LDO, the appellant is eligible for the benefit. - AT</description>
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      <description>Eligibility for customs duty exemption under Notification No. 21/2002-Cus. dated 01.03.2002 - Since the Essentiality Certificate covers both HSD and LDO, the appellant is eligible for the benefit. - AT</description>
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