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Maintenance free Batteries import against licence only

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....bts have been expressed regarding applicability of Notification No. 66/94- Cs. dated 1.3.94 exempting equipment's/ apparatus etc. imported for renovation or modernisation for a "fertiliser plant" to goods imported for the "ammonia unit" of the said plant on the ground that (i) "ammonia unit" exists separately in its own right and even in the absence of such a unit, fertiliser plant can operate by ....