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1988 (1) TMI 247 - CEGAT, NEW DELHIExtract: .......t the classification of other motor parts, it has been a common ground that the question to be decided here is only in respect of saddles/seats and not in respect of other parts which were not manufactured and cleared by the assessee during the relevant period). 6. Accordingly, in view of our discussion and finding above, the appeals are dismissed.
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