2000 (3) TMI 247

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....v Waglay, C.A., for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The appeal filed by the department is against the order of the Commissioner (Appeals), confirming the claim of the assessee that hydraulic press, pipes, tube, bending machines, special purpose machines for working metal and honing machines, all computer numerically controlled are CNC machines tools and has been exem....