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The Appellate Tribunal CEGAT, New Delhi decided on the classification of imported goods 'Reflectors' for cinematographic projectors. The goods were found eligible for concessional customs duty under Notification No. 93/86-Cus. based on a previous Tribunal decision. The appeal was allowed, disagreeing with the classification under sub-heading No. 9002.00, and the exemption under Customs Tariff was upheld.
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