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2011 (5) TMI 774 - AT - Central ExciseWhether the Tubes, Pipes & Hollow profiles of seamless Iron, supplied by the respondent to BARC could be treated as accessories and spare parts of Scientific & Technical instruments/apparatus or equipments – Held that:- institution has given a certificate counter-signed by the Deputy Secretary to the Government of India that these items are accessories or spare parts of scientific and technical instruments used for the research purpose only, Revenue's appeal dismissed
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