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2008 (7) TMI 700 - CESTAT, MUMBAIExtract: .......der the heading specified under the definition of capital goods under Rule 57Q or are parts and accessories of goods specified under Chapter Heading under Rule 57Q. In view of the same, I do not find any infirmity in the order of the Commissioner (Appeals) and accordingly uphold the same and reject the appeal. (Pronounced and dictated in the Court)
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