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1996 (10) TMI 249 - CEGAT, NEW DELHIExtract: .......re fully covered and ld. Commissioner appears to have fallen in error in attempting to distinguish a hypoid gear tester from hypoid bevel gear tester. 9. emsp In view of this, for the reasons mentioned hereinbefore, we set aside the impugned order and allow the appeal. The appellants would be entitled to consequential relief in accordance with law.
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