1996 (1) TMI 233

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....The respondent is a manufacturer of Metal Containers. In the manufacture of these metal containers, it uses tin sheets which were being sent for lacquering under Rule 57F(2) of the Central Excise Rules. The Department issued a notice demanding duty on lacquered sheets on the ground that they were used in the manufacture of containers exempted from duty and the demand was confirmed in due course. T....