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2005 (6) TMI 10 - CESTAT, BANGALOREExtract: .......der the points raised in Revenue s appeal. Summing up we hold that the items fabricated by M/s. AFCONS are not goods as they are not marketable and also in view of the fact that they had become part of immoveable structure. Hence, the OIO has no merits. The same is set aside. We also dismiss Revenue s appeal. (Pronounced in open Court on 22-6-2005)
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