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1983 (12) TMI 277 - AT - CustomsExtract: .......f the machine is automatic and does not require and manual help and that the article is not a tool. The irresistible conclusion is that the machine in question is an automatic cloth cutting machine, coming under Tariff entry 84.40(1) with the benefit of the Notification No. 41-Cus/78, dated 1-3-1978. The appeal is allowed with consequential relief.
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