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1997 (10) TMI 189 - CEGAT, NEW DELHIExtract: .......f a machine or equipment. But, in the present case, the item, the value of which has been sought to be included in the assessable value of the fans is the starter which cannot be treated as a part thereof. That was the decision taken by the Tribunal in the Final Order No. 554/96-A, dated 30-1-1996. The present appeal of the Department is dismissed.
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