2005 (6) TMI 365

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..... vat - Capital goods - E/1317/2004 - 612/2005 - Dated:- 24-6-2005 - Shri P.G. Chacko, J. REPRESENTED BY : Shri M. Kannan, Advocate, for the Appellant. Smt. R. Bhagyadevi, SDR, for the Respo .....

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..... capital goods credit. The lower appellate authority, however, considered these trolleys as mobile furniture classifiable under heading 94.03. 2. After hearing both sides, I find that the view taken .....

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