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1988 (5) TMI 286 - CEGAT, NEW DELHIExtract: .......n the same way, bolts, nuts and screws do not lose their identity as bolts and nuts and screws even when they are components of radiograms and other machines. 8. I am of the opinion that the assessment of the bolts, nuts and screws under Item 52 by the Assistant Collector was correct. I, therefore, direct that assessment should be done accordingly.
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