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1997 (1) TMI 319

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....nt. [Order per : Justice U.L. Bhat, President]. - Respondent is engaged in the manufacture of goods covered by erstwhile Tariff Items 24DD, 15AA and 68. The dispute relates to the period covered from July 1983 to June 1984. As against the claim of deduction of 2.40% in the price list, Assistant Collector allowed deduction of 1.73%. On an appeal filed by the respondent Collector (Appeals) set as....