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2000 (4) TMI 91 - CEGAT, COURT NO. II, NEW DELHIExtract: ....... extended by the Tribunal in that case to Nozzles and Nozzle Holders and not to only parts thereof. In view of this we hold that exemption under Notification No. 217/85 is not available to nozzles and nozzle holders separately as these are excluded from the purview of Notification specifically. Accordingly the appeal filed by M/s. MICO is rejected.
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