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1987 (1) TMI 345 - AT - Central ExciseExtract: .......ial part in the grinding by the ball mill and must, therefore, be classed as parts of the ball mill. A component, whose absence will disable a machine or appliance, must be regarded as an essential ingredient or part of that machine. The assessment of the balls and cylpebs under item 68 is not unjustifiable, and accordingly this appeal is rejected.
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