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2000 (6) TMI 241 - AT - Central ExciseExtract: .......ring process of final product i.e. wires and cables. In my view the role of the testing equipment under consideration in the manufacture of yarn is akin to that of the spectrophotometer in relation to the manufacture of plastic sheeting compound. 5. emsp In view of the above decision there is no force in the revenue appeal and the same is rejected.
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