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2001 (4) TMI 764

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..... REPRESENTED BY : Shri M.P. Singh, JDR, for the Appellant. Shri R. Swaminathan, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Both sides submit that the main issue involved in these appeals is eligibility of certain machinery items such as Roller assembly, Gauges, Push Trolleys, Conveyers etc. manufactured in the factory to exemption under Notificatio....

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