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2002 (3) TMI 151 - CEGAT, MUMBAIExtract: .......mprised of assemblies of slot of the complete machine or plant. Whether it was CKD or SKD, it would be parts and not a complete plant. If it is so, a complete machine fully assembled that came in. There would be no question of penalty on the manufacturer or its Vice President. 13.The appeals are accordingly allowed and the impugned order set aside.
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