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1997 (2) TMI 194 - CEGAT, NEW DELHIExtract: .......and apparatus which automatically regulates electric quantities. 6. emsp In view of this, we hold that, considering the report of the examination conducted by the Customs authorities themselves, the goods would be eligible for exemption of auxiliary duty under Notification No. 105/89. We therefore, set aside the impugned order and allow the appeal.
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