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Imported broom sticks classifiable under CTH 96031000, exempt from duty under Notification.

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....Imported broom sticks (140-160 cm) classifiable under CTH 96031000 not 14049090. Entitled to exemption benefits under Notification No. 46/2011-Cus and 2/2017-ITR. Demand of Rs. 4,59,025/- duty and interest set aside. Order of confiscation, fine set aside. Penalties set aside. Appeal allowed by CESTAT.....

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