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2000 (3) TMI 247 - CEGAT, MUMBAIExtract: .......peal before us. What was questioned in these proceedings was only the applicability of the notification. We cannot find, how when the department does not dispute the classification of the goods as machine tools, it can claim that the benefit of the notification will not apply for the reason that they are not machine tools. 3. emsp Appeal dismissed.
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