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2001 (3) TMI 177 - CEGAT, MUMBAIExtract: ....... an electric lamp, it must have been cut to size and shape so that it was solely or principally to be used only in that lamp. Copper wire in running length can have any number of uses, and it cannot be classified as a part of electric lamp solely on the basis of one of its possible uses. We therefore see no reason to interfere. 3. Appeal dismissed.
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