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2006 (10) TMI 280 - CESTAT, MUMBAIExtract: .......ter heading 84.71 or 84.73 of the CTA are eligible for exemption, and the goods in question are parts of micro processor for computers other than mother boards. We, therefore, held that the Commissioner (Appeals) has rightly extended the benefit of the notification and accordingly upheld the impugned order and reject the appeal. (Dictated in Court)
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