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1983 (10) TMI 240 - AT - Central ExciseExtract: .......would not cease to be tools merely because, in addition to original assembly, they are also used as replacement spares. Inasmuch as the subject parts are designed for being fitted ultimately into machine tools and do the functional work of a tool, we hold that they were correctly covered by Item 51A(iii). 4. Accordingly, we reject this appeal.
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