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1989 (12) TMI 176 - CEGAT, NEW DELHIExtract: .......refills therefor rsquo . From this, it can reasonably be concluded that dial gauges and pneumatic gauges in question cannot be considered as mathematical instruments covered by the entry in the Notification 55/75. In this view of the matter, we see no reason to interfere with the orders of the lower authority and the appeal is accordingly rejected.
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