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1987 (7) TMI 472 - AT - Central ExciseExtract: ....... and are traded as different commodities. In commercial parlance, they are understood to represent different commodities, with different name, character or use. 3. A part of a cycle tyre is also a part of a bicycle in our opinion that is the more reasonable view. Therefore, we support the order of the Collector (Appeal). 4. This appeal is rejected.
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