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1984 (2) TMI 340 - CEGAT NEW DELHIExtract: ........ We would, therefore, hold that 505 fare meters are entitled to be treated as exported and their value deductible in arriving at the value of the clearance for home consumption in the relevant financial year. We therefore, allow the appeal in respect of 505 fare meters with consequential relief to the appellants. The appeal is thus partly allowed.
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