1998 (7) TMI 184

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.... Consultant, for the Respondent. [Order per : V.K. Agarwal, Member (T)]. - The issue involved in the appeal preferred by the Revenue is whether concessional rate of duty is applicable to the raw naphtha brought in by the respondents for use in the manufacture of ammonia. 2.  Heard Shri H.K. Jain, learned SDR and Shri Lachhman Dev, learned Consultant. 3.  The Commissioner of C....