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1994 (2) TMI 142 - CEGAT, NEW DELHIExtract: .......and measuring, the said instrument is entitled to the benefit of lower rate of duty. We have no doubt that the imported goods fulfil those functions, although its supplemental or additional function may also be of lay out rsquo . 4.2 Second point is no longer in controversy. 4.3 Hence we allow the appeal with consequential relief to the appellants.
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