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2004 (12) TMI 420 - CESTAT, BANGALOREExtract: ....... as ldquo Dental X-Ray System. Just because for using the machine, there are different types of clamps depending upon how it is used, we cannot come to the conclusion that the item imported is a part of Dental X-ray Machine. The Order-in-Original has no merit as such. In view of the above findings, the appeals are allowed with consequential relief.
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