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1994 (5) TMI 104 - CEGAT, NEW DELHIExtract: .......nator rsquo as dryer rsquo or that adopted by the lower authority treating it as an Oven rsquo or furnace rsquo are not acceptable for one reason or the other. Function of calcinator rsquo goes beyond that of the dryer rsquo . Nor is it understood as an Oven rsquo or a furnace rsquo . Similarly for other equipments, as elaborated by my ld. Brother.
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