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1993 (11) TMI 146 - CEGAT, BOMBAYExtract: .......f the same class. Rule 173L not only permits reconditioning but also remaking. When such machines are re-made into the machines of same class, no objection can be taken as per the decision cited above. I, therefore, do not find any sufficient reason to interfere with the order of the Collector (Appeals). Hence, I reject the appeal from the Revenue.
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