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1999 (7) TMI 422 - AT - Central ExciseExtract: .......ve characteristic and on that ground being of general use the Tribunal applied note 1(g) of Section XVI which excludes parts of general use. The facts in this case are totally different and the ratio of the decision cited is distinguishable. 10. emsp In this view of the matter, the contention of the appellants is accepted and the appeal is allowed.
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