1987 (5) TMI 262

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....pondents. [Order per : M. Santhanam, Member (J)]. - The Revenue has come forward with this Appeal against the order of the Collector (Appeals), Calcutta, dated 15-11-1982. The Respondents cut out Trough from Cold Rolled Sheets (Coil ends) in the form of 'U' shape to place it inside the ingot mould. This Trough is used to absorb the heat of the hard metal. The cut ends are non-duty paid and the ....