1998 (5) TMI 166

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...., JDR, for the Respondent. [Order]. - This is an application for waiver of pre-deposit of Rs. 4,13,314.89 and a penalty of Rs. 5,000/-. The applicant is a company inter alia engaged in the manufacture of paper. The question involved in this appeal is whether they should be treated as capital goods or not within the meaning of Rule 57Q of the Central Excise Rules. The goods are Gear Coupling,....