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1992 (10) TMI 202 - CEGAT, NEW DELHIExtract: .......ff Heading 84.45/48 and the saw blades are parts of the machine saws and are required for the manufacture of machine saws, benefit of Notification 179/90 has been rightly extended by the lower appellate authority to the importers (respondents herein). Accordingly, the appeal of the Revenue is rejected. Cross-objections are dismissed as not pressed.
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