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2003 (7) TMI 226 - CESTAT, MUMBAIExtract: .......the appeal filed by M/s. Otis Elevator Co. (India) Ltd. by the Apex Court - 1995 (78) E.L.T. A219 against the decision of the Tribunal, who had held in that case imports in running lengths did not qualify as components, we find no merits in the present appeal. The same is required to be dismissed. 5.In view of our findings, the appeal is dismissed.
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