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2004 (6) TMI 400 - CESTAT, BANGALOREExtract: ....... under Rule 57Q(1) and hence do not qualify as components, spares and accessories of the Rolling Mill and hence the judgments rendered by the Tribunal prior to the date of amendment are not applicable. The order passed by the Commissioner is legal and proper and hence, the same is confirmed. There is no merit in the appeal and hence it is rejected.
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