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1998 (11) TMI 341

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.... Shah, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The sole issue of determination in this appeal filed by the Revenue against the Order of the Collector of Central Excise (Appeals), Ahmedabad is the eligibility of yellow phosphorus manufactured by the respondents herein and cleared following Chapter X procedure for the manufacture of pesticides is entitled....