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1987 (7) TMI 239 - CEGAT, NEW DELHIExtract: .......hing process and these are ends in themselves their aim is to finish that work on which they are expended in order to make them more marketable, more desirable commercially, and so on. Therefore, we have to conclude from all this that the hydraulic press imported by Soldez Industries is not a swaging machine as would be covered by Heading 84.45/48.
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