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1997 (5) TMI 149 - AT - CustomsExtract: .......ear, is a machinery for the production of a commodity and therefore, since such machines are listed under Sl. No. 50 of the exemption Notification No. 59/87, they would be correctly entitled to exemption. 6. emsp In view of this, we do not see any merit in the Revenue appeal and therefore, we reject the Revenue appeal and uphold the impugned order.
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