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1997 (8) TMI 242 - CEGAT, NEW DELHIExtract: ....... mentioned decisions of the Tribunal and the entries of Notification, we find that the machine imported by the appellants is covered at Item No. 36 and 37 and is liable to assessment of duty as mentioned in the Serial No. (i) of the notification. 7. emsp In view of the above discussion, the impugned orders are set aside and the appeals are allowed.
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