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2005 (9) TMI 350 - CESTAT, CHENNAIExtract: ....... the benefit of exemption, notwithstanding the fact that the imported item can be used with some other medical equipments also. 4. emsp For the reasons noted above, we have to sustain the order of the Commissioner (Appeals). Accordingly, the Revenue rsquo s appeal is dismissed. (Operative part of the order was pronounced in open Court on 15-9-2005)
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