Concessional Duty Rate Applies Regardless of Import Chapter Heading; Procedural Lapses Excused, Demand Set Aside.

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....Benefit of concessional rate of duty of import under Project Import Regulation, 1986 - same concessional rate of duty would have been available to the appellant if they had imported goods under chapter heading 84.79 and not as Project Imports under Chapter heading 98.01 - lapses condoned - demand set aside - AT....