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2003 (4) TMI 146 - CEGAT, MUMBAIExtract: ....... length of one roller only even though embroidery machines normally have two rollers. As such, following the decision of the Court No. II in the case of the appellants, which does not appear to have been appealed against, we do not find any merit in the appeal filed by the department in this case. 4. Accordingly, we dismiss the department s appeal.
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