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2000 (2) TMI 158 - AT - Central ExciseExtract: .......ial handling equipments. The view taken by the Tribunal in the case of Shanmugaraja Spg. Mills Pvt. Ltd. (supra) was held to be not proper view by the Larger Bench of the Tribunal in the case of Jawahar Mills Ltd. (supra). 9. In view of the above discussion, I find no infirmity in the impugned order. The appeals, filed by the Revenue, are rejected.
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