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1998 (8) TMI 166 - CEGAT, NEW DELHIExtract: .......venue rsquo s contention/if instead of the expression ldquo capable of achieving rdquo , the exemption would have been available to ldquo superfinishing machines falling within the range 0.05 Ra to 0.1 Ra surface finish ...... rdquo But that is not so. 8. emsp We do not find any substance in the Revenue rsquo s appeal. Hence we dismiss this appeal.
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