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2001 (7) TMI 247 - CEGAT, KOLKATAExtract: .......of the Notification. Inasmuch as admittedly, nuts and bolts are classifiable under Chapter 73 and have been used as parts or accessories of cycles and cycle-rickshaws, they would be entitled to the benefit of the Notification in question. Accordingly, we set aside the impugned order and allow the appeals with consequential relief to the appellants.
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