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2001 (6) TMI 593 - CEGAT, MUMBAIExtract: .......orities clearly made an error in interpreting the entry in the notification in a narrow and restrictive manner. The entry as it is worded will embrace every single thing used in the construction of the boiler, irrespective of its classification. 6. emsp The impugned orders therefore do not sustain. The appeals are allowed with consequential relief.
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