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1984 (1) TMI 319 - CEGAT NEW DELHIExtract: .......n the matter of Mother India Refrigeration Industries Pvt. Ltd. v. Supdt. of Central Excise is clear and following this judgment we hold that the make-shift contrivance for milk cooling made by the appellants could not be considered excisable under entry No. 29A(3). We, therefore, set aside the order of the Appellate Collector and allow the appeal.
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