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of <h1>CEGAT Rules on Capital Goods Classification, Cites Supreme Court Precedents</h1> <h3>COMMISSIONER OF C. EX. & CUS., VADODARA Versus MODERN PETROFILS</h3> COMMISSIONER OF C. EX. & CUS., VADODARA Versus MODERN PETROFILS - 2001 (137) E.L.T. 812 (Tri. - Mumbai) The Appellate Tribunal CEGAT, Mumbai dismissed the application regarding the classification of goods as capital goods, citing interpretations from the Supreme Court and the Gujarat High Court. The application was dismissed based on previous decisions and no reference to the High Court was deemed necessary.
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