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2005 (8) TMI 596

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....der per : Jyoti Balasundaram, Vice President]. - The Revenue is in appeal against the order of the Commissioner of Customs (Appeals) who has held that benefit of Notification 51/96-Cus. dated, 23-7-96 is available to goods imported by the respondents herein namely Water Cooled Screw Chiller, setting aside the duty demands confirmed against the respondents by the Dy. Commissioner, who held that t....