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1996 (9) TMI 285 - CEGAT, NEW DELHIExtract: ....... is a equipment and cannot be considered as spare without indicating spare of what? The technical literature placed in the appeal papers refers to the spectroscopic capabilities and indicate that it is as spectrophotometer more appropriately classifiable under Tariff Item 90.25. In view of this, we allow the appeal and set aside the impugned order.
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