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2002 (1) TMI 160 - AT - Central ExciseExtract: .......cretary to the Govt. of India (Department of Atomic Energy) to the effect that this item is being used as an apparatus for carrying scientific equipment. This satisfies the term of the notification and therefore there is merit in the appellant s plea and hence the impugned order is set aside and the appeal allowed with consequential relief, if any.
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