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2001 (10) TMI 959 - CEGAT, BANGALOREExtract: ....... (d) The arguments in the grounds before us that subsequent exclusion of Chapter 8471 will not affect the eligibility under the earlier words ldquo Plant rdquo included, is not accepted, since the amendments and subsequent exclusions are only to clarify what was implicit earlier in this case. 5. emsp In view of my findings, the appeal is dismissed.
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