1998 (3) TMI 249

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....hri H.K. Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for decision in this case is the eligibility of the product described as dry distemper to the benefit of exemption in terms of Notification No. 114/73-C.E., dated 30-4-1973. 2. We find, as rightly pointed out by the learned Counsel for the appellants, that this issue has been settled by ....