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2002 (2) TMI 146 - CEGAT, BANGALOREExtract: .......the computer system under Excise Law to merit duty under CETA, 1985. (c) We find that the present appeal is, therefore, devoid of any grounds on merits as regards constituent an integral part of computer peripherals (accessories thereon). Thus the appeal therefore cannot survive. 10.In view of our findings, the Revenue s appeal is hereby dismissed.
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