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1984 (4) TMI 301 - CEGAT NEW DELHIExtract: .......tting machines, we think that the distinction pointed out is merely academic. It does not affect the domestic nature of the respondents machine. 25. In view of the foregoing, we set aside the order passed by the Collector of Customs (Appeals) and restore that of the Assistant Collector of Customs (Refund), Bombay. The appeals are thus allowed.
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