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1993 (7) TMI 186 - AT - Central ExciseExtract: .......cally designed for use in particular types of motor vehicles and were normally supplied with it. They obviously constituted one of the items which rendered the vehicle fit for marketing at the factory gate. 7. Hence concurring with the conclusion of Hon rsquo ble Member (Judicial) I also uphold the impugned order and reject the Departmental appeal.
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