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1990 (2) TMI 218 - CEGAT, NEW DELHIExtract: .......iew, the moulds imported can be taken to have satisfied the condition for exemption under Notification 314/85 and the same cannot be denied on the ground taken by the department in view of the peculiar facts related to this case and the process of production of the shoes which are the final product. In this view of the matter the appeal is allowed.
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