2002 (8) TMI 612

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....i A.K. Pandit, JDR, for the Respondent. [Order]. -  After dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself with the consent of both the sides. 2. The appellants are engaged in the manufacture of railway carriage fans classifiable under Heading 8414.40 of the Central Excise Tariff Act, 1985. The dispute in the present appeal relates to....

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....o be capital goods as per Rule 57Q (d), the same would be excluded from the provisions of Rule 57A. 3. We have heard Shri S.K. Roychowdury, ld. Advocate for the appellants and Shri A.K. Pandit, ld. JDR, for the Revenue. 4. A reading of Rule 57Q (d) shows that what is held to be capital goods is the components and spares of the goods specified against item (a) to (c) of Rule, 57Q. T....