1998 (3) TMI 151

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....Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as `the Tribunal') dated December 8, 1993. The question raised is whether the drill rods/pipes and drill bits are essential parts of a drilling rig and the price of the same have to be included in the price of drilling rig for the purpose of payment of excise duty. By the impugned judgment the Tribunal has held that the....