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1995 (8) TMI 193 - CEGAT, BOMBAYExtract: .......stand of the revenue, are essential parts for effective performance of Chromatograph. The objection taken, though prima facie seems to be valid going by common parlance meaning of a component part or accessory, when it is viewed against the definition given in the policy, benefit can be extended. Hence, I allow the appeal with consequential relief.
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