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2009 (9) TMI 767

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.... The issue for determination in this appeal is whether the benefit of Notification No. 21/2002-Cus., at Sl. No. 367(A) Serial No. 12 is available to cartridges imported along with intraocular lenses - the adjudicating authority rejected the claim for duty exemption while the Commissioner (Appeals) extended the benefit; hence this appeal by the Revenue. 2. Intraocular lens together with cartridge....