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2009 (8) TMI 874 - CESTAT, CHENNAIExtract: .......ystem and allowed exemption to the entire Image Intensifier System. Following the ratio of the cited decision, we hold that the respondents are eligible for similar exemption in these two cases. Hence, the impugned orders do not require any interference. Appeals filed by the department are therefore rejected. (Dictated and pronounced in open court)
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