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1997 (3) TMI 404 - CEGAT, NEW DELHIExtract: .......al argument may not be available for graphite electrode, it also qualifies for the same benefit for the reasons already considered, namely, its function and use in the manufacture of caustic soda and its not being a machine or machinery or any of the other excluded items. In view of this position, I find no merit in the appeal and dismiss the same.
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