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1986 (1) TMI 316 - AT - CustomsExtract: .......rant use of the machine is as a computer sub-system and that possibly is a fact, but we do not need to go into it. It is enough for the present purpose that the machine has telecommunication application. That being the case, it is not possible to say that the assessment of the lower authorities was incorrect. 15. The appeal is accordingly rejected.
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