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1997 (3) TMI 171 - AT - CustomsExtract: .......cation is not applicable. 9. emsp The appellants have contested the Collectors, observation that the batteries are ldquo consumables rdquo and, therefore, not ldquo parts rdquo . We do not consider it necessary to go into this issue as it is not relevant to our analysis. 10. emsp On the analysis, we find no merit in the appeal and dismiss the same.
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