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1980 (1) TMI 93 - HC - Central ExciseExtract: .......urniture was negatived. Therefore, none of the two cases is of any help to the petitioner and the stand taken by it that the trolly being an accessory to the air-cooler would not be covered by the word, steel furniture has to be negatived. 7. In view of the above discussion, this petition fails and is hereby dismissed but with no order as to costs.
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