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1997 (12) TMI 336 - CEGAT, NEW DELHIExtract: .......cane unloader and parts thereof are capital goods within the meaning of Rule 57Q and therefore, this item is also covered by the Tribunal rsquo s order in the respondents own case. Following the ratio of the above orders on the items in dispute, I see no infirmity in the order of the lower Appellate authority, uphold the same and reject the appeal.
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