1996 (10) TMI 323

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.... [Order per : T.P. Nambiar, Member (T)]. - Heard both sides. The question for determination is whether Low Boiling Lump arising out of manufacture of Phthalic Anhydride is dutiable or not. 2. The Learned Advocate Shri Ramesh stated that these are not dutiable and he relied on the following decisions. [1989 (44) E.L.T. 718; 1995 (77) E.L.T. 268 (S.C.)] 3. The Learned JDR reiterated t....