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1995 (12) TMI 141 - AT - CustomsExtract: .......poses of duty. We do not agree. Air-conditioner cannot be regarded as a necessary accessory of the car. We notice that on the air-conditioner the duty payable is less than that on the car and only lesser duty has been charged. This contention is also rejected. 7. emsp Appeal is dismissed. We grant partial relief to the appellant as indicated above.
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