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1996 (10) TMI 295 - CEGAT, NEW DELHIExtract: .......s and were entitled to the benefit of Rule 57Q. I do not see any reason to hold contrary view in the matter. 7. emsp Having regard to the above discussions I hold that gantry crane and trolly and transformers are eligible for the benefit of Rule 57Q. In the result the two appeals filed by the Revenue are rejected and the impugned orders are upheld.
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