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2002 (2) TMI 1077 - CEGAT, CHENNAIExtract: .......ey are specifically designed for use in power sprayer and the same cannot be used for any other use without further modification of the engine. We, therefore, do not find any infirmity in the order passed by the ld. Commissioner (Appeals). The appeal filed by the Revenue is, therefore, rejected by confirming the impugned order. Ordered accordingly.
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