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2002 (11) TMI 452

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.... Shri Ishwar Singh, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  We have heard Shri B.G. Bhavnani, Manager in the appellant's company and Shri Ishwar Singh, learned JDR for Revenue. The appellants imported EL Analytical Balance on 22-4-1995. They had applied for duty exemption certificate from the Ministry of Science and Technology on 5-4-1995 but obtained a cert....

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