2005 (12) TMI 507

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..... B. Nair, Member (T)]. The appeal is directed against order of confiscation of photocopier main frame assembly and enhancement of assessable value. Perused the records and heard both sides. 2. The submission of the ld. Counsel is that it has since been held by the Larger Bench in the case of Atul Commodities (P) Ltd. v. CC reported in 2005 (184) E.L.T. 135 that photocopiers are capital good .....

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