2003 (12) TMI 562

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Full Text of the Document

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....t. [Order]. -  Heard both sides. 2. This is the Revenue's appeal. It is claimed in the appeal that the item, ICAM systems, cannot be considered to be parts, components, accessories of the capital goods specified in the table to Rule 57Q and also they are not specifically mentioned at Sr. Nos. 1 to 4 and 6 to 12 of the table. The goods also have no nexus in the participation in the man....