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1987 (4) TMI 303 - CEGAT, NEW DELHIExtract: .......5. We set aside the impugned order and hold that spares for fertilizer plant viz. cylinder for compressor imported by the appellant falls under sub-heading (1) of Heading 84.11 of CTA 75. Accordingly we allow the appeal. The Revenue authorities are directed to give consequential effect to this order within four months from the receipt of the order.
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