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1997 (1) TMI 340 - CEGAT, NEW DELHIExtract: .......in view of the order placed by the appellants, the catalogue and the certificate of the manufacturer/supplier, the balance tilts in the favour of the appellants and it can only be said that this equipment is not merely essential but is one which is required to be considered as integral part of the SCP machine. 23. emsp Hence, the appeal is allowed.
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