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2002 (12) TMI 133 - CEGAT, CHENNAIExtract: ....... We, therefore, hold that even if all or major components of unit are imported, it cannot be said that complete units were imported. Therefore, the order passed by both the lower authorities below is not sustainable and requires to be set aside. We, therefore, allow the appeal and grant consequential relief, if any, as per law. Ordered accordingly.
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