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2005 (2) TMI 246 - CESTAT, NEW DELHIExtract: .......d that since vacuum pan and evaporating unit pre-device used for boiling and evaporating liquids, the declaration dated 16-9-96 covered the goods under receipt. This is the order, which was unsuccessfully challenged. Lower authorities were right in treating the vacuum pan parts as covered by declaration for evaporator. Appeal fails and is rejected.
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