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1997 (6) TMI 246 - CEGAT, CALCUTTAExtract: ....... are capital goods and cannot be considered as either lsquo raw materials rsquo or lsquo consumables rsquo . Accordingly, the confiscation of the switch operating mechanism and the consequent fine of Rs. 2,85,000/- in lieu of confiscation is upheld. 6. emsp shy Appeal is disposed of in above terms with consequential relief to the appellants if any.
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