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    <title>Capital Goods Import Under SHIS Scheme Qualifies for Duty Exemption via Notification No.104/09-Cus, Consistent with FTP Definitions.</title>
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    <description>Import of capital goods under SHIS scheme - Supply of equipment for continuous annealing line for cold rolling mill – Definition of &quot;capital goods&quot; given in FTP are same for EPCG licence or for SHIS Licence – Notification No.104/09-Cus. clearly allows exemption of capital goods imported into India against Duty Credit Scrip issued under SHIS Scheme thus respondents are eligible for benefit - AT</description>
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      <description>Import of capital goods under SHIS scheme - Supply of equipment for continuous annealing line for cold rolling mill – Definition of &quot;capital goods&quot; given in FTP are same for EPCG licence or for SHIS Licence – Notification No.104/09-Cus. clearly allows exemption of capital goods imported into India against Duty Credit Scrip issued under SHIS Scheme thus respondents are eligible for benefit - AT</description>
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