2007 (10) TMI 108

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....been disallowed on "LCE supporting equipment" on the ground that it falls for classification under Chapter Heading 84.24 which has been excluded from the coverage of capital goods under Rule 57Q of the Central Excise Rules, 1944. The appellants have asked for decision on merits. Hence I have heard ld. SDR and perused the records. 2. The claim of the appellants that the goods have been wrongly c....