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1987 (12) TMI 257 - AT - CustomsExtract: .......ents have not filed any evidence to held that the machine can be considered as a ldquo Collar Turning and Blocking machine rdquo . Their request for considering the notification broadly, and attribute a broad meaning to Sl. No. 19 of the exemption notification is, therefore, not called for. The impugned order is set aside and the appeal is allowed.
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