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1981 (9) TMI 288 - CGOVT - Central ExciseExtract: .......efore not mere accessories. 5. In view of the above, the Appellcate Collector has rightly held that the projector head, sound head and arc lamp cleared together ought to pay central excise duty at the rates leviable on parts of cinematograph projector under Item 37B(b) of Central Excise Tariff. The revision application is accordingly rejected.
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