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2005 (2) TMI 574 - CESTAT, MUMBAIExtract: .......ce. It is therefore clear that the Test Cells are also supplied as ship stores for consumption on board a vessel of the Indian Navy. Hence the benefit of Notification No. 70/77-C.E., has rightly been extended to them. 3. emsp In the result, we see no reason to interfere with the impugned order and accordingly uphold the same and reject the appeals.
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