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2001 (3) TMI 160 - AT - CustomsExtract: ....... Tribunal in the case of Wipro G.E. Medical Systems, supra, observing that this view creates a harmonious reading between the Interpretative Rule as well as the Notification. In view of this the exemption under Notification will be available to the impugned goods. 11.Accordingly the impugned Order is set aside and all the three appeals are allowed.
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