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TMI Blog2005 (7) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : C. Satapathy, Member (T)]. Heard both sides at length. We find that the lower appellate authority has decided against the appellant and has given the following findings :- The appellant have imported VSATs, some of which is admittedly installed by them in their premises and others at different places. These are used for communication between manufacturer, distributor and mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also applicable here. The appellants are relying on Tribunal decision in the case of Krishak Bharati Co-operative Ltd. v. CC, Bombay, 1997 (73) ECR 331 (T) in which it was held that automatic telephone exchange for fertilizer plant to be regarded as auxiliary equipment for initial setting up. In the said case Hon ble Tribunal observed that a fertilizer plant is a complicated one with several parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell-settled that a little difference in facts or additional facts may make a lot of difference in the precedential value of a decision (see Smt. Ram Rakhi v. Union of India Ors. [AIR 2002 Delhi 458]. Delhi Administration (NCT of Delhi) v. Manoharlal [AIR 2002 SC 3088]. Haryana Financial Corporation and Anr. v. M/s Jagdamba Oil Mills Anr. [JT 2002 (1) SC 482] and Dr. Nalini Mahajan eyc. v. Dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strial plant, (2) irrigation project, (3) power project, (4) mining project (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf and spare parts, other raw materials (including semi-finished materials o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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