2004 (5) TMI 421

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....nt / Order / Decisions)<br>Dated:- 31-5-2004<br>E/1367/2004-NB(SM) - A/930/2004-NB(SM) <br>Central Excise<br>Shri P.S. Bajaj, J. REPRESENTED BY : Shri S.K. Bansal, CA, for the Appellant. Shri Ra....

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....hat both these goods being classifiable under Tariff Headings 38.15 and 38.23 of the CETA do not stand covered under the definition of capital goods in terms of Rule 57Q. I do not prima facie find any....