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2002 (5) TMI 559 - CEGAT, MUMBAIExtract: .......which is what the Commissioner has relied upon. It cannot be doubted that these items in the absence of ducting and electric wiring have the essential character of a complete air-conditioner. They are obviously intended to be for that use and cannot be put to any other use. 4. emsp We, therefore, do not find case for interference. Appeal dismissed.
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