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2000 (6) TMI 253 - AT - Central ExciseExtract: .......that the ducting/gallery minimises heat loss. We are therefore satisfied that a gallery rsquo attached to the stenter facilitating prevention of heat loss will come within the expression of equipment aiding the process of heat setting under Explanation I. 8. emsp In view of the above discussion, we uphold the impugned orders and reject the appeals.
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