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1996 (4) TMI 320 - CEGAT, MUMBAIExtract: .......it. 4. emsp After hearing both the sides, I find that in their declaration all components and raw materials as per list attached are declared. Though CPU cards are not classifiable under 8473, they are components for CPU and in that view could be construed to be a declared item. The omission is construed to be technical and hence appeal is allowed.
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