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2004 (8) TMI 428 - AT - CustomsExtract: ....... benefit under serial No. 302 of the table to the notification is also not available as that Sl. number covers only complete battery packs for cellular phones and parts of battery packs are not covered thereunder. We, therefore, hold that there is no warrant to interfere with the impugned order and accordingly uphold the same and reject the appeal.
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