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1998 (5) TMI 173 - CEGAT, NEW DELHIExtract: ....... the transformer separately. These are namely - 1. emsp Cables 2. emsp Protective helmet with glass 3. emsp Chipping hammer for slag removal 4. emsp Wire brush for cleaning welds 5. emsp One pair of hand gloves. 8. emsp In view of the foregoing discussions, we do not find any substance in the revenue rsquo s appeal. Consequently we reject the same.
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