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2002 (12) TMI 185 - CEGAT, MUMBAIExtract: .......ither a part or accessory of either the furnace or the PLC system installed in the control room. As such, the appeal relating the split Air conditioner is dismissed. 5. Appeal has been heard waiving pre-deposit of the duty and partly allowed as indicated above in respect of the CNC Panel Cooler and dismissed in respect of the split Air Conditioner.
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