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1997 (11) TMI 274 - AT - Central ExciseExtract: .......nished glass to be capital goods. If that is the case this would have to be some other specific reason for considering G racks separately. They perform the same function as the hydraulic cranes. No such reason is given. It has, therefore, to be held that these goods are capital goods. 5. emsp Appeal is, therefore, allowed. Impugned order set aside.
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