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1997 (9) TMI 181 - CEGAT, NEW DELHIExtract: ....... goods were given as first part consignment or second part consignment of the cranes as the case may be. 6. emsp In view of the above discussion, it is clear that the appellants during the relevant period have cleared the cranes and not the parts of the cranes on payment of duty. Therefore, the impugned order is set aside and the appeal is allowed.
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