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1978 (9) TMI 70 - GOVERNMENT 0F INDIA (REVISION CASE)Extract: .......ny other utility whatsoever. Even if these have been specially designed the fact remains that these are intended only for fastening purposes. So long nuts and bolts have predominantly a fastening purpose the same will necessarily attract duty under entry 52 of the C.E.T. The result is that the revision application fails and is rejected accordingly.
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