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1987 (6) TMI 289 - CEGAT, NEW DELHIExtract: .......memory card came not as a part of a machinery but only as a memory card. It may be used in the machinery, but when it arrived in India, it was nothing but a memory circuit card, and its assessment as a machinery part would not be correct. The learned JDR is correct, and the card has received an appropriate classification. 8. The appeal is rejected.
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