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1998 (7) TMI 224

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.... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The respondents herein are engaged in the manufacture of transmission rubber belting falling under sub-heading 4010.90 of the Schedule to the CETA, 1985, during the manufacture of which rubberised cotton fabrics (friction cloth) comes into existence. According to the Department these are goods which are independently clas....