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2009 (9) TMI 770

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....R M/s. Hi-Tech Machinery System, Chennai hereinafter called the importers filed a Bill of Entry on 27-3-2002 for sewing machines claiming the benefit of concessional rate of basic customs duty (5%) under Notification No. 21/2002-Cus. and nil CVD under Notification No. 6/2002-C.E. as applicable to sewing machines other than those with in-built motor with SAD 4% and cess at 0.125%. The goods were....

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