1987 (8) TMI 330

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....lants claimed the benefit of Notification No. 179/80 before the lower authorities and their claim was rejected as they did not produce the requisite certificates as required under the said notification. The appellants representative appearing before us stated that item No. 1 of the invoice - Cast Chrome Moly Steel was on merits as it is correctly assessable under Tariff Item 84.61(2) CTA and there....