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2004 (6) TMI 470 - CESTAT, BANGALOREExtract: .......horities and found that the bought out items are not essential parts of the goods hence then we are not in a position to come to a different conclusion to hold that they are essential parts. The citation relied by learned DR is distinguishable. We do not find any infirmity in the impugned order and hence the appeal filed by the Revenue is rejected.
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