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2001 (6) TMI 101 - AT - Central Excise

  1. 2001 (2) TMI 348 - AT
  2. 1999 (2) TMI 127 - AT
The Appellate Tribunal upheld the decision of the Adjudicating authority regarding the conveyer belt system at Srinagar Airport. The Tribunal ruled that the conveyer system becomes immovable property after assembly and cannot be transported as a complete system. The appeal by the Revenue was dismissed.

 

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