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2000 (3) TMI 295 - CEGAT, NEW DELHIExtract: ....... to the benefit of Notification 175/86 and in view of the fact that the agreement of November 1979 itself clearly provides that ldquo IRD rdquo and lsquo Mechanalysis rsquo are the trade marks of the American Company. We hold that the goods in dispute are not eligible to the benefit of SSI exemption, uphold the impugned order and reject the appeal.
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