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1989 (11) TMI 168 - CEGAT, NEW DELHIExtract: .......d, in addition to its use for testing purposes in the automotive industry, is also used for general purposes. 10. In the light of the above discussion, we hold that the appellant is eligible for the benefit of exemption under Notification No. 243/78-Cus., dated 26-12-1978, set aside the impugned order and allow the appeal with consequential relief.
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