1998 (5) TMI 96

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....in, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Both the Appellants herein manufacture inter alia metal fittings which fall for classification under Central Excise Tariff sub-heading 73.07. The dispute in both the appeals relates to whether the goods falling under Chapter sub-heading 73.07 are entitled to the benefit of concessional rate of duty in terms of Notifica....