1997 (11) TMI 220

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....DR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  Heard Shri Satnam Singh, ld. S.D.R. for the Revenue. The party requests to decide the case on merits. 2. The issue involved in this case is whether items are entitled to benefit in terms of Notification 223/86. 3. The SDPE sacks were classified under Chapter 63 of the Tariff and the department denied ....