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1997 (3) TMI 194 - CEGAT, NEW DELHIExtract: .......of exemption No. 40/78 in spite of versatility of machine. 6. emsp We, therefore, hold that the impugned machine is basically a coffee huller and would be eligible to exemption in spite of attachments which perform functions preliminary and incidental to the main function. 7. emsp In the result, we set aside the impugned order and allow the appeal.
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