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1988 (3) TMI 323 - CEGAT, NEW DELHIExtract: .......8. Though the dispute before the lower authorities pertained also to two other items, namely, cementing powder and binding agent, the Counsel for the appellants did not press the claim in respect of these items on it being pointed out to him that the said goods could scarcely be called lsquo component parts rsquo though they might be raw materials.
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