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1983 (5) TMI 226 - CEGAT NEW DELHIExtract: .......emsp;it should be imported for use in the printing industry. We find that both these conditions are fulfilled in the case before us. If, in addition to film processing the machine can perform the other function of paper processing as well, the exemption cannot be denied. Accordingly, we allow this appeal with consequential relief to the appellants.
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