2006 (7) TMI 208

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....ial setting up of a fertilizer plant at Paradeep Port. 2. Respondent-assessee claimed that the duty was assessable under heading 98.01 whereas, according to the appellant, the duty was imposable under Chapter heading 8428.39. The Customs Excise  & Gold (Control) Appellate Tribunal, New Delhi [for short "the Tribunal"] in its detailed order dated 16th June , 2000 has held that it would be app....