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1987 (9) TMI 161 - CEGAT, NEW DELHIExtract: .......e imported has to be held to be similar to those for the treatment of metals and wood. In view of the above, we hold the machine is assessable under 84.59(2)CTA. In view of this, we do not find it necessary to deal with the other arguments put forth by the respondents. We, therefore, find no merit in the Revenue rsquo s appeal and dismiss the same.
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