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1987 (6) TMI 318 - AT - CustomsExtract: .......nts are admittedly for replacement and not for initial assembly and have to be considered as ldquo spare parts rdquo and not ldquo component parts rdquo . We, therefore, do not accept the arguments of the appellants though they advanced the arguments after much study and were of great interest in examining this point. 7. ensp We dismiss the appeal.
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