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Goods

Act, 1985, Ch. 53, Central Excise Act, 1944, ss. 3 and 5A, Additional Duties of Excise (Goods of Special Importance) Act, 1957, s. 3; Customs Act, 1962, s. 25]; Commissioner of Central Excise, Allahabad v. Ginni Filaments … is tangible, moveable and available in the marketplace. The fact that some programs may be tailored for specific purposes need not alter their status as 'goods' because the Code definition includes 'specially manufactured goods', Advent Systems Ltd. … (1985) Supp SCC 280: (1985) 3 SCR 26. Include vessels, aircraft and vehicles, Chowgule and Co. Pvt. Ltd. v. Union of India, AIR 1987 SC

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