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    <description>The tribunal dismissed the Revenue&#039;s appeal, allowing M/s Hindustan Construction Co. Ltd. and M/s Nagarjuna Construction Company Ltd. to register the project under Project Import Regulations 1986 without a direct contract with the foreign supplier. The tribunal classified the project as a Water Supply Project rather than an Irrigation Project and deemed the appellants eligible for the benefits of exemption notification 14/2004-Customs.</description>
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