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1997 (10) TMI 152 - AT - CustomsExtract: .......ctors, we are of the view that Signing Machine would be eligible to be considered a machinery used for the production of film rolls. It would therefore, in our opinion, qualify for the benefit of the exemption under Notification No. 59/87-Cus. 7. emsp In this view of the matter, we reject the appeal and confirm the order of the Collector (Appeals).
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