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1983 (11) TMI 275 - CEGAT NEW DELHIExtract: .......eserves to be given the benefit of the Transfer of Residence Rules in regard to these articles. 10. On our indicating our tentative conclusions as above, Shri Ramanathan, appearing for the Department, had no particular submissions to make. We accordingly confirm the above tentative conclusions and allow the appeal. Announced in the open Court.
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