2002 (2) TMI 1171

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order]. - On hearing both the sides, the appeal was admitted for hearing and was taken up for final disposal on granting waiver of pre-deposit of duty of Rs. 13,320/- and penalty of Rs. 2,100/-. 2. The duty confirmed is the result of holding that the water tank is not the capital goods in terms of Rule 57Q of the Central ....