1999 (5) TMI 98

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Full Text of the Document

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....Respondents. [Order per : P.C. Jain, Vice President]. - A very short question is involved in this appeal of the Revenue. Respondents herein are manufacturers of ropes of polypropylene and HDPE falling under Tariff Item 56.07. There is no dispute that in making the ropes, power is used by the respondents. However, after clearing the same on payment of appropriate duty they manufactured articl....