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2008 (1) TMI 60 - CESTAT AHMEDABADHeld that the perforated nickel screens are in the nature of accessories and not part, as printing machine is complete in itself, capable to carry out the desired function and is correctly falling under heading 8443.10 - sub-heading No.8443.90 covering parts of the printing machinery is not proper - assessee has given correct description of the goods in their classification list and no malafide can be attributed - invocation of longer period is not justified
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