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2005 (4) TMI 395 - CESTAT, BANGALOREExtract: .......hey are finished or empty. rdquo In view of the above definition, the item fabricated by the Respondents should itself to be considered as a machine which becomes functional when the cartridges are fitted in it. We do not find any infirmity in the Order-in-Appeal. Hence the Revenue rsquo s appeal is dismissed. (Pronounced in the Court on 27-4-2005)
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