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<h1>Imported German labelling machine not eligible for exemption; Appellate Tribunal's decision upheld.</h1> The High Court upheld the decision that an imported labelling machine from Germany is not eligible for exemption, resulting in the dismissal of the appeal ... Appeal The appeal arose from a decision holding that an imported labelling machine from Germany is not entitled to exemption. The High Court confirmed the lower authorities' orders, leading to the dismissal of the appeal by the Appellate Tribunal CEGAT, Chennai.