1986 (7) TMI 299

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....., for the Respondents. [Order per: S.D. Jha, Vice-President]. - The appellants claimed refund of Additional (Countervailing) duty on two grounds (i) as the imported goods namely, Dutrex RT is not produced or manufactured in India, it would not be liable to additional duty and (ii) that even if liable, it would fall under item 10 of the first Schedule to Central Excises and Salt Act, 1944 an....