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1998 (8) TMI 213 - AT - CustomsExtract: ....... in other industrial machines, apart from water pumps. Reliance placed by Revenue on the Introduction rsquo to the catalogue does not help it in this respect. 4.3 emsp We, therefore, do not find any good ground to interfere with a cogent and well-reasoned order of the Commissioner, Customs (Appeals). Revenue rsquo s Appeal is, therefore, dismissed.
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