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2001 (9) TMI 174 - AT - Central ExciseExtract: .......at the Commissioner has clearly over-stepped her jurisdiction. 4. Inasmuch as the goods in question have admittedly discharged duty-burden under heading 84.29 and the said heading is not covered by the definition of capital goods, I find that the impugned Order by Commissioner (Appeals) is not sustainable. Accordingly, I allow the Revenue s appeal.
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