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Claim of exemption on Air conditioning unit, condensing unit, chillers, walk in cold rooms - the institution is not engaged in commercial activity and the goods are required for research purposes - respondent has complied with the Notification 10/97 dated 01.03.1997 - benefit of exemption allowed - Tri

Central Excise - Claim of exemption on Air conditioning unit, condensing unit, chillers, walk in cold rooms - the instit .....

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