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    <title>1987 (7) TMI 410 - CEGAT, NEW DELHI</title>
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    <description>The customs exemption for &quot;Military Stores&quot; was construed broadly because the notification did not limit that expression to stores used only by the military and not by others. A complete boring and grinding machine imported by the Central Ordnance Depot, Delhi Cantt., a unit of the armed forces, was treated as covered by that entry. On that basis, the import qualified for exemption from customs duty.</description>
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    <pubDate>Tue, 21 Jul 1987 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=74458</link>
      <description>The customs exemption for &quot;Military Stores&quot; was construed broadly because the notification did not limit that expression to stores used only by the military and not by others. A complete boring and grinding machine imported by the Central Ordnance Depot, Delhi Cantt., a unit of the armed forces, was treated as covered by that entry. On that basis, the import qualified for exemption from customs duty.</description>
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