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1996 (9) TMI 250 - CEGAT, NEW DELHIExtract: .......f holding that the items in question has variety of uses and was not exclusively made for refrigeration equipment as claimed by them. 11. emsp The appellant has not filed any other material in support of his contention which therefore remains unsubstantiated. 12. emsp The appeal is therefore rejected as such, as already announced in the open court.
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