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2011 (3) TMI 177 - CESTAT, NEW DELHINotification No.21/02-Cus dt.1.3.02 - The benefit of the notification was denied on the ground that the machine in question is capable to perform two functions embroidery and quilting whereas the notification provides exemption for embroidery or quilting machines separately - Circular No.45/98 dt.30.6.98 to say that the exemption is to be granted after taking into consideration the main function of the machine - As the machine having both function embroidery and quilting and further we find that as per Board s clarification main function of the machinery may be considered while granting the benefit of notification - Decided in the favour of the assessee
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