Ductile pipes for water supply not classifiable under Customs Tariff heading 98.01; exemption under Notification No. 21/2002-Cus denied.

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....Project for drinking water supply project for supply of water for human and animal consumption - Ductile pipes were not classifiable under heading 98.01 of Customs Tariff and thus importer was not eligible for exemption under Notification No. 21/2002-Cus. - SC....