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2007 (8) TMI 513 - CESTAT, NEW DELHIExtract: .......ile industry, taking the entry as covering only a machine which performs both the functions, would render the entry meaningless. That is to be avoided, because it would be contrary to statutory intention. 7. emsp In the result, the appeal succeeds and is allowed with consequential relief to the appellant. (Dictated and pronounced in the open Court)
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