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    <title>2005 (10) TMI 173 - CESTAT, MUMBAI</title>
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    <description>The Tribunal set aside the confiscation, duty demand, and penalties imposed on the appellants regarding the imported Seamless C.S. Pipes. It concluded that the goods were intended for use in the specified project, thus qualifying for duty-free import benefits under Notification No. 21/2002. The appeal was allowed, ruling in favor of the appellants.</description>
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      <description>The Tribunal set aside the confiscation, duty demand, and penalties imposed on the appellants regarding the imported Seamless C.S. Pipes. It concluded that the goods were intended for use in the specified project, thus qualifying for duty-free import benefits under Notification No. 21/2002. The appeal was allowed, ruling in favor of the appellants.</description>
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