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Customized Ducts for Air Conditioning Systems Qualify for Central Excise Benefits under Notification No. 22/2003-CE.

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....100% EOU - the goods supplied by the appellant against the CT-3 certificates are ducts customized for the Air Conditioning System, hence, they can be considered as part of an air conditioning system and are eligible for the benefit of Notification No. 22/2003-CE - AT....

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