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2017 (8) TMI 1757

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....Advocate, for the Appellant. Shri M.K. Mall, Assistant Commissioner, (AR), for the Respondent. ORDER Per : D. N. Panda While appellant says that "D.C. Defibrillators for Internal use & Pacemakers" imported is exempt from Customs duty in terms of Notification No. 21/2002-Cus., dated 1-3-2002 since that was  meant for internal use,  Revenue says that internal use means the Defi....

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