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1997 (12) TMI 263 - CEGAT, NEW DELHIExtract: .......rstood and constitute a distinct commodity recognised in the trade and industry as such and sprayers are not covered by Notification No. 234/82, therefore, the benefit thereof cannot be extended to the goods in question. The impugned order is, therefore, set aside and the Department rsquo s appeal is accepted as already announced in the open Court.
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