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2005 (9) TMI 562 - CESTAT, NEW DELHIExtract: .......not capital goods falling under Sr. Nos. 1 to 4 of the Table, were covered under Sr. No. 5 as components parts and accessories used in other capital goods was justified. There is, therefore, no warrant for interference in the impugned order made by the Commissioner (Appeals). Both the appeals are therefore, dismissed. (Pronounced in the open Court)
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