2005 (8) TMI 186

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....ard both sides. The dispute relates to importability of the impugned second-hand re-conditioned Wartsila Vasa Basic Engine valued at Rs. 3.19 Crores as capital goods. The adjudicating Commissioner has rejected the claim of the appellants for considering the impugned engine as capital goods on the ground that it is required for producing electricity and that electricity cannot be considered as good....