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2000 (8) TMI 107 - CEGAT, COURT NO. II, NEW DELHIExtract: .......fore, Chapter Note 6 to Section XVI has no application to the said equipment when it was put in the new carton along with some other bought out items which is termed as Prefilter. In this view, the appeals filed by the assessee are allowed and that filed by the Department against the order of the Commissioner of Central Excise, Jaipur is dismissed.
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