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2005 (1) TMI 470 - CESTAT, MUMBAIExtract: .......and this Rule has been amended to include - Lubricating oils, greases, cutting oils and coolants, and the said amendment is retrospective. Expandable Thermocouple is also said to be part of capital goods. 6. emsp Having convinced that the disputed items are part of capital goods on the grounds urged, which is acceptable one, this appeal is allowed.
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