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1998 (12) TMI 159 - CEGAT, NEW DELHIExtract: ....... article may well be described as a component part of the other article. It is not in dispute that the goods imported are required goods for the assembly of photocopier machine and accordingly the goods may be described as a component of the photocopier. In view of these facts and circumstances, we set aside the impugned order and allow the appeal.
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