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2009 (10) TMI 818 - CESTAT MUMBAIExtract: .......basic articles as with special reference non-interchangeable parts of the machinery and equipment unfinished forms, casting and forging of specialized raw materials and intermediate etc. 6. I do not find any infirmity in the findings of the lower appellate authority same are upheld and appeal filed by the Revenue is dismissed. (Pronounced in court)
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