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1987 (6) TMI 262 - CEGAT, NEW DELHIExtract: ....... which could be fastened to a fixture and used as a stationary machine on a working bench to use tools such as twist drills, rammers, taps etc. We are of the view that in view of the earlier decision, and in the light of the pamphlet filed by the appellants, the products are assessable under Tariff Item 51A(ii). The appeal is, therefore, dismissed.
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