2006 (3) TMI 581

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....nt. [Order per : C.N.B. Nair, Member (T)]. - Heard both the sides and perused the records. The duty demand is in regard to items supplied to "Simhadri Vizag Transmission Systems" project. The project was financed by Japanese Bank of International Cooperation. The goods were initially cleared without payment of duty based on certificate issued in terms of exemption notification No. 108/95. Subse....