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1998 (6) TMI 14 - MADRAS HIGH COURTExtract: .......hout answering the question of law referred to us, but with the direction that the Tribunal should hear the matter once again and determine whether the machinery in question falls under the relevant head Earth moving machinery, etc. falling under entry No. (4) in item No. III(ii)D of Part I of Appendix I to the Rules. There is no order as to costs.
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