2003 (11) TMI 368

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..... rder per : G.A. Brahma Deva, Member (J)]. This stay application is filed by the applicants for waiver of pre-deposit of duty amounting to Rs. 21,29,531/- and stay of the recovery proceedings. 2. Shri T.S. Suresh, learned Advocate appearing for the applicants submitted that the impugned items imported are in the nature of Anti Static Carpet Equipment. He said that the appellants had claimed .....

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..... of software for export using data communication link but the same has not been considered by the Commissioner (Appeals). 3. Heard Smt. Radha Arun, SDR for the Revenue. 4. On considering the facts and circumstances of the case and in view of the findings given by the Commissioner (Appeals) that the Anti Static Carpet Equipment is capital goods, we are of the view that this is a fit case to gra .....

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