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2003 (4) TMI 301 - AT - Central ExciseExtract: .......om the above, it is clear that the appellants emsp were manufacturing all parts of T.V. sets and, thereafter, assembled the same in the factory, hence the T.V. set comes into existence. In these circumstances, we find no infirmity in the impugned order classifying the goods manufactured by the appellants as complete TV set. The appeal is dismissed.
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