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2002 (10) TMI 200 - CEGAT, NEW DELHIExtract: .......not. In the instant case, the item in question, Lighting Arrestor, does not fall within that definition and as such the impugned order of the Commissioner (Appeals) is perfectly valid and needs no interference. 9. In view of the discussion made above, both the appeals bearing No. E/2223/2002-NB(S) and E/2224/2002-NB(S), are ordered to be dismissed.
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