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1983 (9) TMI 144 - ITAT HYDERABAD-BExtract: .......l rate is too inadequate for such specialised item of machinery which does not have as long a life as general machinery may have. But, if a special rate has not been prescribed for such special machinery, we are helpless in the matter. We, therefore, do not find any merit in respect of this ground as well. 5. In the result, the appeal is dismissed.
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