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1996 (7) TMI 236 - CEGAT, NEW DELHIExtract: .......achinery or spares and the fact that machines installed in the appellant rsquo s factory were capable of using the impugned goods, fully establishes the contention of the appellant that the imported goods were accessories of industrial use. 8. emsp The appeal therefore is allowed. The order of Collector is set aside. Consequential relief to follow.
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