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1996 (10) TMI 196 - AT - Central ExciseExtract: .......eir use in Eddy Current drives for electric motors (apart from other applications), it cannot be said that they are primarily or principally used or meant to be used as essential part of electric motors they can only be classified under T.I. 68. 10. emsp Therefore, we set aside the order of the Collector (Appeals) and restore the order-in-original.
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