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2005 (5) TMI 349 - AT - CustomsExtract: .......l which hold that such second-hand photocopiers are not capital goods but are consumer goods, therefore, do not lay down the correct legal position, and to the extent they are inconsistent with what we have held hereinabove, stand overruled. 18. emsp All these appeals shall now be placed before the regular bench for disposal in accordance with law.
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