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2002 (12) TMI 268 - AT - Central ExciseExtract: .......ing to the Board rsquo s Circular, in such a situation the assembly supplied by the appellants will be classified as parts eligible for the benefit of Notification No. 6/2000 (S. No. 212A). This was also the ratio of the decision in the case of Seagull Fabricators Pvt. Ltd. In view of this, the impugned order is set aside and the appeal is allowed.
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