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2010 (11) TMI 907

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...., for the Appellant. Shri B.P. Pereira, JDR, for the Respondent. ORDER Heard both sides. 2. Shri J.C. Patel, ld. advocate appearing for the appellant states that the appellants availed exemption from basic customs duty under Notification 34/97-Cus., dated 7-4-1997. Though the said notification allowed exemption also from the additional duty of customs, there is an implicit option ....

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