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1996 (10) TMI 246 - AT - CustomsExtract: .......ioned in S. No. 3 of the Notification as extracted above, cannot be applied. The rates as are applicable for the parts alone, it is required to be applied. In that view of the matter, the appellants succeed in this appeal. We, therefore, set aside the impugned order and allow the appeal. The appellants are entitled for consequential relief, if any.
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