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2004 (5) TMI 139 - CESTAT, MUMBAIExtract: .......eaning. An inclusive definition is wide enough to cover all services. The Commissioner erred in holding that the goods under imports are not capital goods. We hold that the goods are not liable to confiscation. They are freely importable under the Exim Policy as capital goods. 7. The order of the Commissioner is set aside and the appeal is allowed.
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