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1997 (8) TMI 144 - CEGAT, NEW DELHIExtract: .......s 0.000625 mm. surface finish 0.05 microns RA value rdquo . We find that the machine imported by the appellants also perform the function of surface grinding, therefore, the machine is entitled for the benefit of Notification No. 154/86-Cus., dated 1-4-1986. In view of the above discussion, the impugned order is set aside and the appeal is allowed.
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