Appellant's Repair Activities Ineligible for Concessional Duty; Duty Demand Confirmed u/s 28.

Duty demand u/s 28 - appellant was fully aware that the repair activity undertaken by it did not amount to manufacture and therefore the goods used for repair of CPTs were not eligible for the concessional rate of duty under Notification No. 25/1999-Cus. - demand confirmed - AT .....

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