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1987 (10) TMI 251 - CEGAT, NEW DELHIExtract: .......the machine is for the making of small spiral bevel gears. The technical literature referred to by the appellants does not help them. Accordingly we hold that spiral bevel gear machine FK-41B is not entitled to the benefit of Notification No. 40/78-Cus., dated 1st March, 78. We confirm the findings of the lower authorities. The appeal is dismissed.
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