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1997 (3) TMI 220 - CEGAT, NEW DELHIExtract: ....... appeal before us what is imported is only a camera and not surgical operating microscope manual as mentioned in the notification. Since camera, even as part of the microscope, is not specified in the notification, exemption cannot be allowed in case of the impugned goods. 5. emsp In view of this, we reject the appeal and uphold the impugned order.
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