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2002 (1) TMI 240 - CEGAT, KOLKATAExtract: .......is-assembled parts. 7. Applying the ratio of the above decision to the facts and circumstances of the instant case, which is pari materia, we hold that the component parts from the appellants factory cannot be equated with the clearances of full furnace in knocked down condition. As such, we do not find any merits in the appeal and reject the same.
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