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1984 (2) TMI 322 - CEGAT MADRASExtract: .......n the possession and use of her family. This was the case in the present instance; the set was in the use of the lady and/or her husband for over one year. Under the circumstances I allow the claim of the appellant and order that the T.V. set be extended the benefit of the Transfer of Residence Rules, 1978. The duty, if any, paid shall be refunded.
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