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1997 (2) TMI 109 - SC ORDERExtract: .......is clear, nor is it in dispute, that the subject goods are rotating tools and they are designed to be fitted into machine tools. And, such tools designed to be fitted into machine tools clearly fall under Item No. 51A(iii), CET. 2. We do not see any infirmity in the order of the Tribunal. The appeal is dismissed. There will be no order as to costs.
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