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2008 (4) TMI 89 - CESTAT, NEW DELHIWrong claim of benefit of Not. 21/02 - Since Digital Blood Pressure Monitors (ophthalmic equipment) can not be considered “Tonometer”, hence they are not allowed for benefit of exemption notification 21/02 – appellant not proved that impugned item falls under exemption notification 21/02, so confiscation on ground of misdeclaration of “Digital Blood Pressure Monitors” as “Tonometer Digital Blood Pressure Monitor”, is sustainable
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