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2002 (2) TMI 174 - CEGAT, COURT NO. II, NEW DELHIExtract: .......lectrical equipment. Assessment in Bill of Entry No. 0598015108, dated 5-7-98 constitutes no precedent as the goods covered by that Bill of Entry was admittedly alarm and accessories and not combination of lock assembly and alarm. 6. 8195 In view of our findings above, the appeal succeeds and is allowed with consequential relief, to the appellants.
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