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2001 (10) TMI 142 - CEGAT, COURT NO. II, NEW DELHIExtract: .......r, though they contribute towards better efficiency of a refrigerator by providing insulation. It may be mentioned that by having the property of insulation and being used for refrigerator, it cannot automatically become part of a refrigerator. We are in agreement with this finding. Accordingly the impugned Order is set aside and appeal is allowed.
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