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1987 (7) TMI 304 - CEGAT, MADRASExtract: .......dquo looks new or ldquo does not show any signs of use rdquo . Taking the facts and circumstances of this case we hold that the appellant is entitled to the benefits of T.R. concession in respect of room air-conditioner and car air-conditioner and in this view of the matter the impugned order appealed against is set aside and the appeal is allowed.
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