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of <h1>Tribunal rules chamfering not impacting benefit eligibility</h1> The Tribunal upheld the Commissioner's decision in favor of the assessee, ruling that chamfering did not render the articles unfit for a specific benefit ... Copper articles - Words and phrases The case involved the interpretation of the term 'chamfering' in relation to manufacturing cast copper articles. The department argued that chamfering made the articles unfit for a specific benefit, but the Commissioner ruled in favor of the assessee, equating chamfering with grinding. The Tribunal upheld the Commissioner's decision, stating that chamfering did not automatically amount to bevelling, and the absence of a specific machine for bevelling supported the assessee's position. The appeal was dismissed.
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