2002 (8) TMI 205

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....the Revenue. The short point to be considered in this case is whether the impugned goods are to be considered as office equipments in terms of Notification No 1/95. 2. Heard both sides. 3. We find that the point at issue has been properly analysed by the Commissioner (Appeals) as can be seen from the Para 4 of the impugned order. The Para 4 is as under :- "4. Further, I find that the Cent....