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1998 (5) TMI 140 - CEGAT, MADRASExtract: ....... occupying a place accessory equipment. rdquo We are not satisfied that the above meaning is exhaustive. A matter like this should be more appropriately governed by HSN Explanatory notes rather than dictionary meaning which is not elaborate or exhaustive. We, therefore, agree with the view taken by the Commissioner (Appeals) and dismiss the appeal.
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