2006 (8) TMI 363

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..... the Respondent. [Order]. - Heard both sides. There is no dispute that the impugned goods are machinery items, being Bar Code system and parts, which are used for keeping track of raw materials in the appellants' factory. The learned Advocate appearing for the appellants states that the appellants' factory uses numerous items in the production of finished goods, the Bar Code system is used for ke .....

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