1998 (7) TMI 313

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..... Joglekar, Member (J)]. - Appellants in this case have requested for disposal on merit which we proceed to do after hearing Shri D.S. Negi, SDR. 2. The very short point that falls for consideration in this case is whether push button telephone instruments were "Capital goods" in terms of Notification No. 123/81. 3. The subject notification does not define the capital goods. The Coll....