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1998 (8) TMI 335 - CEGAT, NEW DELHIExtract: .......manual and nothing more. Dust cover is to protect the electronic typewriter. None of these items can be regarded as component and integral parts of electronic typewriters. Collector (Appeals) was therefore justified in holding that the value of the kit is not to be included in the assessable value of the typewriter. 5. emsp The appeal is dismissed.
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