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2000 (2) TMI 169 - AT - Central ExciseExtract: .......e of dies and it could not be said that they are a part or even an accessory of the machine producing ceramic tiles etc. 6. After giving our careful consideration to the matter, we agree with the view taken by the learned Collector of Central Excise (Appeals). We do not find any merit in these appeals and the same are rejected. Ordered accordingly.
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