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2002 (4) TMI 339 - AT - Central ExciseExtract: .......e above discussions and following the ratio of the decisions of this Tribunal and the Hon rsquo ble Apex Court cited above, we hold that the overhead conveyor system is not goods for purpose of levy of Central Excise duty. Accordingly, the appeal is allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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