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    <title>Appellant exempt from filing extra Bill of Entry after paying Service Tax on imported design specifications.</title>
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    <description>Import of drawings and designs specifications - The appellant have already discharged the Service Tax on the said receipt of drawings - there was no further requirement to file further Bill of Entry with the declared value - AT</description>
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      <description>Import of drawings and designs specifications - The appellant have already discharged the Service Tax on the said receipt of drawings - there was no further requirement to file further Bill of Entry with the declared value - AT</description>
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