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1999 (6) TMI 127 - CEGAT, NEW DELHIExtract: .......e the parts of general use. The department has not adduced any evidence to show that the impugned goods are parts of general use. In fact, in their appeal memorandum, it has been mentioned by the Revenue that these parts may not be available in the market. We, therefore, find no flaw in the impugned order and reject the appeal filed by the Revenue.
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