1999 (6) TMI 93

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....der per : J.H. Joglekar, Member (T)]. - The assessees declared "Palladium" as an input in their declaration filed under Rule 57G. Chapter sub-heading was shown as 7101.39. The actual inputs received were described as "5% palladium-on-carbon-catalyst" and the classification shown was under sub-heading 3815.00. The lower authority denied the credit and also imposed the penalty. The Commissioner (A....