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2000 (5) TMI 125 - CEGAT, KOLKATAExtract: ....... set aside and ordered accordingly. When we are setting aside the order on classification of the drawings and designs as machinery and we find that the issue of valuation is covered by the Supreme Court decision in the appellants own case, we cannot uphold the order regarding the valuation also. In view of the above findings, the appeal is allowed.
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