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1997 (7) TMI 260 - CEGAT, NEW DELHIExtract: .......re only concerned with the entry in the exemption Notification as prior to 1-3-1988 when the reference was only to the implements and not to the mechanical appliances, we do not find any infirmity in the views taken by the Collector of Central Excise (Appeals), New Delhi. In view of the above discussion, the appeal is rejected. Ordered accordingly.
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