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1996 (6) TMI 180 - CEGAT, NEW DELHIExtract: .......on is different. The tankers were arranged by the purchasers and there was no question of any maintenance by the appellants/manufacturers. 9. emsp Taking all the relevant considerations into account, we do not find any infirmity in the order passed by the Collector (Appeals), Central Excise. As a result, the appeal is rejected. Ordered accordingly.
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