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2001 (10) TMI 336 - CEGAT, NEW DELHIExtract: ....... Tribunal in the said case concluded that the goods ldquo have been given shape and design made suitable for a specific purpose rdquo No such findings by both the lower authorities has been given nor is there any examination report as existed in the Interarch Building Products case. Accordingly, we set aside the impugned order and allow the appeal.
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