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1998 (7) TMI 245

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....r, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The respondents herein filed a classification list for their product "polyurethene insulation in rigid form" claiming classification under CET sub-heading 3926.10 attracting 15% BED + 5% SED under Notification 54/88 dated 1-3-1988 as amended, and also claiming Modvat credit of duty paid on the inputs. The ....