1977 (3) TMI 133

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..... of the Court was delivered by ISMAIL, J.- The department itself has assessed the respondent only on the ground that the goods in question fell under item 41 dealing with electrical goods. If so, we .....

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..... is not in dispute that hearing-aids could not be made use of without the cells. Hence there can be no difficulty in characterising such sales, in such a context, as sales of accessories of hearing-aid .....

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