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The products are custom made as per the needs of each of the buyer. The appellants are manufacturing a few item and they wish to call those items collectively as 'Lifting machinery'. They have, however, not come forward with any evidence that the said items manufactured by them together constitute a machine.

Central Excise - The products are custom made as per the needs of each of the buyer. The appellants are manufacturing a few item and they wish to call those items collectively as Lifting machinery . They have, however, not come forward with any evidence that the said items manufactured by them together constitute a machine. - TMI Updates - Highlights .....

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