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1999 (11) TMI 64 - SUPREME COURTExtract: .......part, though fitted into a machine subsequent to its manufacture, to replace a defective or worn out part becomes a component of the machine. It is a component part. 3. The appeals succeed and are allowed. The order under appeal is set aside, but the appellants shall be entitled to refunds only if permissible under the law. 4. No order as to costs.
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