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2003 (11) TMI 543
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....te, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by Revenue. 2. The short point to be considered in this case is whether Induction coils are eligible capital goods or not for availment of exemption in terms of Notification No. 67/95-C.E., dated 16-3-1995. 3. The Department has come in appeal on the ground that induction coils are not capi....