1997 (11) TMI 280

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.... [Order]. - The issue for decision in this appeal is whether the Biaxially Oriented Polypropylene (BOPP) film used by the assessee to separate two layers of industrial and decorative laminates in the course of their manufacture, are inputs under Rule 57A. In the order impugned in the appeal, Collector (Appeals) has held that they are inputs. 2. The departmental representative reiterate....