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1985 (5) TMI 231 - CEGAT NEW DELHIExtract: .......bove finding we have not taken into consideration the horse power of the engine, the distance for which the product could be pedalled or the use of gears in the product. We have, however, upheld the orders passed by the lower authorities on a reasoning slightly different from that adopted by the lower authorities. The appeal fails and is dismissed.
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