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1998 (2) TMI 300 - CEGAT, MADRASExtract: .......ctured by stitching the cushions. In the above Notification, mattresses and the like are also indicated. Therefore, these carry-cots are also goods within the purview of mattresses and like. Further they are made of cushions and stitched. In this view of the matter above said exemption is applicable. In this view of the matter, we allow the appeal.
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