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1990 (1) TMI 201 - CEGAT, MADRASExtract: .......that application of oil is a process incidental and ancillary to the manufacture of the tools and in that view of the matter we hold the use of the said oil is in relation to the manufacture of the tools. We, therefore, hold that the learned lower appellate authority was in error, set aside the impugned order and allow the appeal of the appellants.
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