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2015 (8) TMI 383
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....Shri Pramod K. Rai, Advocate For the Department : Shri Amresh Jain, Departmental Representative RULING Per: V S Sirpurkar: The applicant who is an importer has sought a ruling on the question as to whether the applicant will be eligible for the benefit of exemption under Notification No. 72/2005-Customs. When it comes to classification and distinction, classification of the product is differen....