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2001 (8) TMI 351 - AT - Central ExciseExtract: .......an equipment. In the form the lenses were cleared, they were not part of any system. They were cleared as such. 7. emsp In the facts and circumstances of the case, we do not find any infirmity in the view taken by the ld. Commissioner of Central Excise (Appeals). We do not find any merit in this appeal and the same is rejected. Ordered accordingly.
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