Assessee Eligible for Concessional Duty on Crude Palm Stearin; Bond Validity Upheld Under Serial No. 30(A) Notification.

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....Import of Crude Palm Stearin - Concessional Rate of Duty - assessee was prima facie entitled for the benefit of concessional rate of duty under serial No. 30(A) of Notification No. 21/2002 - the bond executed by the appellant before the Assistant Commissioner was valid and it cannot be cancelled without any rationale basis. - AT....