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2001 (6) TMI 460 - CEGAT, MUMBAIExtract: .......be the processes involved, but was unable to do so. Hence, I do not find it possible to say that the gauges are used as accessories in the manufacture of the goods and that they are covered by the ratio of the decision of the larger bench. 5. emsp The appeal is allowed with regard to EOT cranes, fork lift and pedestal stacker. Consequential relief.
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