2000 (10) TMI 255

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..... er per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether a turning lathe is a machine tool or not. In the order impugned in the appeal, the Collector (Appeals) has held a CNC turning lathe to be entitled to the benefit of exemption contained in 253/88. The appeal questions this view on the ground that turning lathe is not a machine tool. 2. We have hea .....

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