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2005 (2) TMI 608 - AT - CustomsExtract: .......e main machine, i.e. Main Switching Center. In view of the above, the Original Authority rsquo s finding that the modules cannot be considered as apparatus is correct. Hence there is no infirmity in the Order-in-Appeal confirming the Original order. Therefore the appeal of the Revenue is devoid of any merit. Hence we reject Revenue rsquo s appeals.
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