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2004 (7) TMI 454 - AT - CustomsExtract: ....... S. No. 46, therefore, the CAPD fluid is covered by the notification and accessories and spare parts required for the maintenance of medical equipment covered by this entry are entitled for Nil rate of duty. The impugned order is set aside and appeals are allowed. The appellants are entitled for consequential relief, if any, in accordance with law.
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