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    <title>2001 (8) TMI 125 - Supreme Court</title>
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    <description>Eligibility for the benefit of the 19 June 1980 notification turned on whether the imported printing press had the requisite output capacity. The Court found the existing certificates and departmental communication insufficient because no representative had personally inspected or tested the machine in operation. As the record did not conclusively establish capacity, the Court directed personal inspection of the machines and called for a report, leaving the substantive eligibility question unresolved at that stage.</description>
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      <link>https://www.taxtmi.com/caselaws?id=45986</link>
      <description>Eligibility for the benefit of the 19 June 1980 notification turned on whether the imported printing press had the requisite output capacity. The Court found the existing certificates and departmental communication insufficient because no representative had personally inspected or tested the machine in operation. As the record did not conclusively establish capacity, the Court directed personal inspection of the machines and called for a report, leaving the substantive eligibility question unresolved at that stage.</description>
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