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2003 (10) TMI 591 - CESTAT, MUMBAIExtract: .......s included in the value of the set, I feel it appropriate to apply the ratio of the decision of the Tribunal in the case of Heal Well Pharmaceuticals cited supra and order that input duty credit in respect of such syringes and needles forming a part of the set is admissible. 3. emsp Accordingly, I set aside the impugned orders and allow the appeal.
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