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1998 (1) TMI 156 - CEGAT, MUMBAIExtract: .......ing 82.07 as for interchangeable tools for hand tools, machine tools etc. Therefore these goods, while they qualify to be considered as tools, fall in the excluded category of tools because they are not capable by themselves of producing or processing any goods or bringing about any change in substance. 6. emsp Appeal allowed. Consequential relief.
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