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1987 (4) TMI 322 - CEGAT, NEW DELHIExtract: .......ces, the piston moves upwards closing the Inlet Valve and the Valve balances. rdquo In view of this description, it is clear that the product is only a piston. We do not accept the contentions that the term ldquo piston rdquo in Item 34A would apply only to pistons in the I.C. engines. We, therefore, uphold the impugned order and dismiss the appeal
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