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Platinum/Rhodium Wire Classified Under Tariff Heading 71101900; Concessional Duty Rate Exemption Valid for Importer.

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....Concessional rate of duty - The Platinum/Rhodium wire imported by the appellant/assessee has been classified as Platinum (wires) under the Tariff Heading 71101900 and, as such, the exemption claimed by the appellant/assessee is rightly available.....