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1986 (12) TMI 172 - CEGAT, NEW DELHIExtract: .......unction of the universal measuring machine 200 imported by the appellant is to measure tools, jigs and components thereof and also for checking the gauges too. Accordingly, we hold that the appellant is entitled to the benefit of Notification No. 49/78-Cus. dated 1-3-1978. Revenue authorities are directed to give consequential effect to this order.
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