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2006 (6) TMI 397 - CESTAT, NEW DELHIExtract: .......the locomotive and are in the form of various Sensors, panels, Modules, Circuit Breakers, Relays and Switches, etc. which cannot be said to be instrument or apparatus for automatic regulating and controlling. The goods are rightly classifiable as parts of locomotive. Therefore, we find no infirmity in the impugned order and the appeal is dismissed.
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