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    <title>2001 (9) TMI 187 - CEGAT, KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that the accessories imported along with the Cutter Suction Dredger are integral to its operation and should be classified under the same heading as the dredger for customs duty purposes. The Tribunal cited a previous case involving a similar issue and granted the appellants the exemption under Notification No. 133/87-Cus, setting aside the previous order and providing consequential reliefs to the appellants.</description>
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      <description>The Tribunal ruled in favor of the appellants, holding that the accessories imported along with the Cutter Suction Dredger are integral to its operation and should be classified under the same heading as the dredger for customs duty purposes. The Tribunal cited a previous case involving a similar issue and granted the appellants the exemption under Notification No. 133/87-Cus, setting aside the previous order and providing consequential reliefs to the appellants.</description>
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