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2001 (12) TMI 177 - CEGAT, NEW DELHIExtract: .......xclusion clause only confine to complete machine or units and did not cover parts thereof. Following the ratio of this decision the benefit of Notification No. 217/86 is available to the Respondents and w.e.f. 16-3-95 the benefit of Notification No. 67/95 will be available to the Respondents. Accordingly the appeal filed by the Revenue is rejected.
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