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1997 (6) TMI 180 - AT - CustomsExtract: ......., which renders medical, surgical or diagnostic treatment. rdquo Considering the certificate by the Directorate General of Health Services and replies of the Principal of the College, we have no doubt that the impugned goods are covered by Notification No. 63/88. In view of this, we reject the Revenue rsquo s appeals and uphold the impugned orders.
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