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2001 (1) TMI 271 - AT - Central Excise

The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi as the appellant's request for concessional rate of duty for a replacement compressor was denied under Notification No. 45/88. The tribunal ruled that parts for repair or maintenance of an existing plant do not qualify for the concessional rate under the notification.

 

 

 

 

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