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1999 (9) TMI 199 - CEGAT, CALCUTTAExtract: .......pplicable or Note 2(b) will be applicable. On perusal of the two Notes, we observe that Note 2(b) is applicable to ldquo other parts rdquo . This means parts other than those covered by Note 2(a). Therefore, Note 2(a) will take precedence over Note 2(b). Hence the dispute resolves itself in favour of the Revenue. Accordingly, we dismiss the appeal.
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