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    <title>2004 (3) TMI 511 - CESTAT, CHENNAI</title>
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    <description>Circular knitting machines used in the manufacture of textile garments were treated as eligible for exemption under Notification No. 29/97-Cus. The Tribunal followed its earlier coordinate Bench ruling, which had held that such machines are used in knitting and processing of fabrics for garment manufacture and that the issue was no longer res integra. It found no infirmity in the Commissioner (Appeals) order granting the exemption and rejected the revenue appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=111497</link>
      <description>Circular knitting machines used in the manufacture of textile garments were treated as eligible for exemption under Notification No. 29/97-Cus. The Tribunal followed its earlier coordinate Bench ruling, which had held that such machines are used in knitting and processing of fabrics for garment manufacture and that the issue was no longer res integra. It found no infirmity in the Commissioner (Appeals) order granting the exemption and rejected the revenue appeal.</description>
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