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Appellant Fails to Prove Refractory Materials Qualify for Machinery Exemption in Non-Conventional Energy Production.

Benefit of exemption on HAR Cement, Refractories, Mortars & Concentrate, Prepared Refractory Bricks and Refractory Bricks - appellant has failed to prove that these items can be covered as parts of any machinery producing non-conventional energy device - AT .....

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