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1997 (1) TMI 207 - CEGAT, NEW DELHIExtract: .......essment are suitable for other use. Considering the differences between simulator and the control panel and admitted position that essential parts are not present, it has to be held that simulator in the form in which it was imported, was not suitable for other purposes. 6. emsp In view of this, we set aside the impugned order and allow the appeal.
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