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TMI Blog2011 (2) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... ied chapters namely 82, 84, 85, 90, 68.02 and 6801.10. Undisputedly, the term capital goods have to construed strictly as per the definition and the impugned items falling under Chapter 72 having not been used for fabrication of machinery falling under the main part of the definition of capital goods cannot be treated as capital goods. Therefore, I do not find any reason to interfere with the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wires. 3. Demand of Rs. 28,523/- relating to the period 25-12-2000 to 1-9-2001 has been confirmed based on the show cause notice dated 26-12-2001 and penalty of Rs. 10,000/- has been imposed by the original authority. The Commissioner (A) has upheld the demand of duty and interest. However, he reduced the penalty to Rs. 3,000/-. 4. Learned Counsel for the appellants submits that the impugned i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 68.02 and 6801.10. They are also not components, spares and accessories of machinery falling under the said items. In view of the above, she seeks upholding the order of the Commissioner (A). 6. I have carefully considered the submissions from both sides and perused the records. 7. It is not in dispute that the impugned items fall under Chapter 72. Perusal of the records with the assistance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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