1994 (7) TMI 188

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....Bhansali, SDR, for the Respondents [Order per : G.P. Agarwal, Member (J)]. -  The only issue involved in the present appeal is as to whether the appellants rightly availed the benefit of concessional rate of duty under Notification No. 138/86, dated 1-3-1986 on the subject goods, namely, corrugated Media Paper exported to Nepal. 2. Appearing on behalf of the appellants Shri J.S.....