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2005 (5) TMI 433 - CESTAT, BANGALOREExtract: .......s essential parts or equipment of the laser system. rdquo We agree with the appellants that without the imported items, the laser system cannot be used for any surgery. Hence, they have to be considered as Parts. They are rightly entitled for exemption. We allow the appeal by setting aside the impugned order. (Pronounced in open Court on 20-5-2005)
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