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2016 (10) TMI 1171 - CESTAT HYDERABADClassification of imported goods - whether the goods sought to be imported are spares as contended by the Revenue or consumables as claimed by the importer/respondent? - Held that: - Pamphlets may be useful for advertisement. In this case, the documents are not mere pamphlets. They are certificates issued by a Chartered Engineer who is an expert in the field and is also authorized for issuing such certificates to the Department on doubtful issues - the impugned goods are not spares but consumables - appeal dismissed - decided against Revenue.
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