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1995 (11) TMI 161 - AT - CustomsExtract: .......that if an item is specifically mentioned, with reference to its main function it is required to be allowed the benefit even if it was capable of performing more than one function. 13 emsp In view of this position, following the ratio of an earlier orders, we set aside the impugned order and allow the appeal with consequential benefit, if any, due.
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