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1997 (10) TMI 252 - AT - Central ExciseExtract: .......ed by boosters. The HSN relied upon by the learned Counsel in our view, in the facts and circumstances of the case does not advance the case of the appellant as on facts the item stands apart from TV though used with the TV. In this view of the matter, we hold that there is no force in the plea of the appellants and we therefore dismiss the appeal.
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