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of Chartered Engineer certified Injection Stretch Blow Moulding Machine (ISBMM) (84773000) differs from Injection Moulding Machine (84771000). ISBMM has simultaneous stretching and blow moulding feature absent in IMM, producing IV fluid bottles with hangers. As composite machine producing blow moulded hollow bottles for IV fluids, ISBMM's sole function is blow moulding, classified under 84773000. Impugned order set aside, appeal allowed by Appellate Tribunal.
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