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1997 (4) TMI 235 - CEGAT, NEW DELHIExtract: .......have, therefore, to see whether the claim to exemption as such is satisfied here. It is very clear to us that the impugned goods cannot be termed as computers within the meaning of Notification 282/84 and therefore, the impugned goods are not entitled to partial exemption. In view of this, we reject all these appeals and uphold the impugned orders.
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