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1988 (5) TMI 169 - CEGAT, NEW DELHIExtract: .......ported goods also fall under Item No. 44 added under Heading ldquo B Life Saving Equipments rdquo under which ldquo Ancillaries for Blood Component Therapy required for the treatment of cancer rdquo and are, therefore also exempted from payment of duty. 7. In the result we set aside the impugned order and allow the appeal with consequential relief.
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