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2010 (1) TMI 984 - CESTAT MUMBAIExtract: .......it level, which would mean both the hard disc drives, viz., removable or exchangeable and otherwise are covered by the exemption notification. There is no observation of both the lower authorities on this issue. In any case, as already observed, no case has been made out for stay and accordingly the stay application is rejected. (Dictated in Court)
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