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2006 (2) TMI 478 - CESTAT, BANGALOREExtract: .......quired for the manufacture of medical equipments falling under Heading 90.18 to 90.21 and sub-heading No. 9022.13, 9022.14 or 9022.21. Hence, the orders of lower authorities, which have completely ignored the factual position, are not sustainable. Hence, we allow the appeals with consequential relief, if any. (Pronounced in open Court on 21-2-2006)
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