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1991 (2) TMI 219 - CEGAT, NEW DELHIExtract: .......rform the functions other than fastening and have been specially designed for the purpose, they will go under the residuary Item 68, CET. 8. The limitation aspect raised by the appellant, has no relevance now as the appeal has been allowed, although the order of the Collector on this aspect is maintainable. 9. The appeal consequentially is allowed.
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