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1989 (8) TMI 240 - CEGAT, NEW DELHIExtract: .......he circumstances, we hold that the certificate issued by the Chartered Engineer is an authenticated document and the value shown therein should be accepted by the Department as the value of the second hand machine without spares. 6. emsp In the result, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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