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1981 (6) TMI 36

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....l hearing and have examined the records of the case. 2. Government observe that the petitioners manufacture industrial valves. One of the varieties of the valves manufactured by them is the Audco taper plug valve which comprises of body and a taper plug. The plug is rotated by means of a wrench which has a square hole and which in turn fits into a male square in the plug. The petitioners contend ....

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