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2004 (2) TMI 524 - CESTAT, BANGALOREExtract: .......of the valves. Since it is classifiable separately, simply clearing the bought out items along with valves does not make the bought out items liable for duty. We, therefore, find no merit in the stand taken by the Department for demanding duty on the bought out items. Accordingly we set aside the order of the lower authorities and allow the appeal.
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