2001 (2) TMI 356

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.... JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - We are concerned in this appeal with the entitlement of a chilling unit, a component of an air-conditioning plant, to the benefit of exemption under Notification 201/76. The notification exempts goods imported into India "for the purpose of relief and rehabilitation in accordance with the terms of any agreement in force betwee....