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1998 (5) TMI 160

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....r per : G.N. Srinivasan, Member (J)]. - This is an appeal filed against the order captioned above passed by the Commissioner of Central Excise (Appeals), Mumbai, wherein he has held that polypropeline films were used in the manufacture of laminated sheets as appliances. 2. The appellants are manufacturers of paper based laminated sheets falling under sub-heading 3920.31 of Schedule of Cent....