1987 (7) TMI 446

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....(T)]. - The appellants are not present today. We therefore, considered the matter on merits and heard Shri D.K. Saha, Ld. JDR. The appellants imported "Desmodur R"' and they paid duty on merits at the time of clearance. Later they applied for refund on the ground that it was a chemical having exclusive use in the manufacture of ammunition and was therefore covered under Notification No. 206/76-C....