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<h1>Imported knitting machines for export garments qualify for tax exemption under Notification No. 29/97.</h1> The Tribunal allowed the appeal, holding that imported knitting machines for manufacturing export garments are eligible for exemption under Notification ... Machines for fabrics The appeal was filed against the denial of exemption under Notification No. 29/97 for imported knitting machines. The Tribunal decided in favor of the assessee, stating that the machines are meant for manufacturing garments for export and are entitled to the exemption. The appeal was allowed, setting aside the impugned order.