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<h1>Appeal denied for Revenue on Notification No. 59/88-Cus. Fax Machine, Telephone entitled.</h1> The appeal filed by the Revenue regarding the benefit of Notification No. 59/88-Cus was dismissed by the Appellate Tribunal CEGAT, New Delhi, as both the ... Fax machine and telephone answering machine both, are separately entitled to the benefit of Notification No. 59/88-Cus. The Appellate Tribunal CEGAT, New Delhi, dismissed the appeal filed by the Revenue regarding the benefit of Notification No. 59/88-Cus, as both the Fax Machine and Telephone Answering Machine were separately entitled to the benefit of the notification. The appeal was dismissed based on the precedent set by a previous case.