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1983 (3) TMI 291 - AT - Central ExciseExtract: ....... some tool(s). Since the machine in question has to be fitted with extrusion punches which had already been accepted to be tools’ by the majority judgment, there was no escape from the conclusion that a machine to which these tools (extrusion punches) are fitted will be a machine tool’ for the purposes of Central Excise Tariff Item 51A.
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