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1989 (1) TMI 262 - CEGAT, NEW DELHIExtract: ....... heading 85.03 which covers primary cells and parts thereof. What has been imported in fact is more or less a complete cell without the jacket and this can be considered as a component part of the primary cell. 15. In view of this, the order of the lower authority is not maintainable in law and is set aside and the appeal of the Revenue is allowed.
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