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1999 (10) TMI 240 - CEGAT, NEW DELHIExtract: .......quired to be excluded for the purpose of arriving at the annual capacity of the stenters, since they do not aid in heat setting or drying of fabrics and that the closed spaces/ducting could not be termed as equipment in terms of Explanation 1 to Notification No. 42/98. The impugned orders are, therefore, set aside and the appeals allowed by remand.
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