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1998 (2) TMI 340 - CEGAT, NEW DELHIExtract: .......o. 104/90 admittedly specifies Rheometer rsquo as one of the items eligible for lower rate of duty, the same benefit was required to be extended to the Elastograph rsquo . Hence, we see no reason to interfere with the Order passed by the learned Collector. The Department rsquo s appeal is, therefore, rejected as already announced in the open court.
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