2010 (10) TMI 983

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....Hariharan, JCDR, for the Respondent. ORDER The issue in dispute in this appeal is the eligibility of the "Fully Automatic Labelling Machine" imported by the appellants herein to the benefit of exemption in terms of Notification No. 125/86 dated 17-2-1986. 2. We have heard both sides. At the time of import of the machine the appellants were in the business of manufacture of beer and Indian ....