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2003 (4) TMI 385

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....spondent. [Order per : Justice K.K. Usha, President]. -  The issue involved in this appeal is covered by Final Order Nos. 179-180/99A, dated 23-2-1999 passed by this Tribunal in assessee's own case. In terms of contracts entered into between the appellants and its customers, the appellants have to provide warranty services and replacements relatable to the contracted goods. When replacement....