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2003 (6) TMI 50 - AT - CustomsExtract: .......ovided only assembly operations are involved. The Note further mentions that no account is to be taken in that regard of the complexity of the assembly method. Accordingly, we hold that Rule 2(a) of the Interpretative Rules is applicable in the present matters. Accordingly, we set aside the impugned order and allow the appeals filed by the Revenue.
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