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2001 (3) TMI 770 - CEGAT, BANGALORExtract: .......ication is the issue to be considered herein. We find that the very issue has already been considered by us as per our earlier Order Nos. 435 to 438/2001, dated 15-3-2001 holding that the parts are eligible in terms of exemption Notification. Following the ratio of the above said decision, these appeals filed by the Department are hereby dismissed.
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