2001 (8) TMI 565

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....;This is an appeal filed by the Revenue against Order No. 390-CE/BPL/2000 dated 9-3-2000 passed by the Commissioner (Appeals), Central Excise and Customs, Bhopal. The issue involved is whether non-contact infrared temperature measuring system qualifies as capital goods or not. 2. The case was called. Shri D.N. Choudhary, learned JDR is present on behalf of the Revenue and none is present on ....