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2004 (6) TMI 565 - CESTAT, MUMBAIExtract: .......ct of components, spares and accessories. 5. emsp Since the capital goods in question are spares these do not come within the mischief of Rule 57Q(2)(ii). Accordingly the entire proceedings being based on wrong premises are unsustainable. Consequently, the appeal succeeds and the same is allowed with consequential relief in accordance with the law.
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