1983 (5) TMI 226

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..... ORDER The case was heard on 11-5-1983. 2. The appellants seek the benefit of lower rate of duty provided for in exemption Notification No. 11/77-Cus. in respect of Bobline 45 Automatic Film Processor imported by them for use in their printing industry. The only ground on which their claim has been rejected by the lower authorities is that the subject machine is an automatic film processing .....

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