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1996 (10) TMI 250 - CEGAT, NEW DELHIExtract: .......ing parts of goods classifiable under 84.71. These cannot be classified as parts of machine incorporating or working in conjuction with an automatic data processing machine and performing a specific function to merit exclusion under 84.71. 12. emsp For the reasons mentioned herein before we therefore uphold the impugned order and reject the appeal.
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