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2000 (1) TMI 692 - AT - Central ExciseExtract: .......nience does not take away the status of computer system. 6. emsp Examined in the light of the precedent case law, the conclusion of the Commissioner that the component parts together do not constitute a computer system prima facie does not appear to be correct. Therefore, the application is allowed and the operation of the impugned order is stayed.
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