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2003 (9) TMI 249 - CESTAT, BANGALOREExtract: ....... a technical equipment. It is to be noted that the machine is supplied to Bhaba Atomic Research Centre and also to a teaching institution. We, therefore, accept the finding of the Commissioner (Appeals) that lathe machine is an equipment which would come under the Notification 10/97, dated 1-3-1997. In view of the above the appeal stands dismissed.
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