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1997 (2) TMI 487 - CEGAT, NEW DELHIExtract: .......nder any of the descriptions in any of definitions. In the absence of better material collected on the question, there is no justification to hold that the disputed articles are tools attracting exclusion clause (i) of Explanation to Rule 57A of the Rules. 5. emsp For the reasons indicated above, I set aside the impugned order and allow the appeal.
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