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1987 (9) TMI 169 - CEGAT, NEW DELHIExtract: .......r the purpose of availing of the benefit of the exemption notification is that, there is some feature which renders the machinery and equipment more useful in the electronic industry. In the present case, the appellants have not been able to show that this is so. In view of this, we find no merit in the appellants rsquo claim and reject the appeal.
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