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1996 (8) TMI 244 - AT - CustomsExtract: .......se are spares. In case of Vaz Forwarding Pvt. Ltd. v. Collector of Customs as reported in 1989 (43) E.L.T. 358 (Tribunal), the Tribunal held that such parts as may initially be used in the assembly or manufacture of the machine would be component parts. 5. emsp Following the ratio of these orders, we reject the appeal and uphold the impugned order.
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