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1985 (8) TMI 238 - CEGAT, NEW DELHIExtract: .......ses, the classification as an electrical instrument under Item 90.28(4) would be, in the facts of the case, appropriate. This endorses the finding of the Appellate Collr. in his order dated. 26-4-1979 though not for the same reasons which the learned Appellate Collr. has adopted. 7. ensp In the result, we allow the appeal with consequential relief.
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