2004 (6) TMI 628

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....ppellants Shri S.M. Tata, SDR for Respondent Per C.N.B. Nair : The challenge in these two appeals is to the confiscation of second hand photocopier machines imported by the appellants. The appellants claimed that the goods were eligible for unrestricted import as "capital goods" for rendering service. The lower authorities did not accept the claim and held that the appellants required imp....