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1999 (4) TMI 162 - AT - Central ExciseExtract: ....... making his submission, that it is immaterial whether assembly is being done treating them as two units or as one unit. In support of this proposition ld. Advocate relies upon the case of Collector of Central Excise, Bombay v. Kores (India) Ltd. reported in 1997 (89) E.L.T. 441 (S.C.). In view of the foregoing, we dismiss the appeal of the Revenue.
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