2003 (11) TMI 501

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....Uma Shankar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue in dispute is whether Second-hand Reconditioned Radial Piston Pump imported in April 1996 by the appellants herein who are engaged in the manufacture of extrusion press etc., is capital goods in terms of Para 25 of the Export Import Policy April, 1992 to March, 1997. The authorities below ha....