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1983 (11) TMI 316 - CEGAT NEW DELHIExtract: .......these loco tyres as components of locomotives under ICT 72(3) read with 72(a) is not unreasonable. We, therefore, accept the appeal on this ground also. To this extent we set aside the order appealed against and refer the case back to the Assistant Collector for re-assessment in the light of our findings with consequential relief to the appellants.
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