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1999 (11) TMI 186

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....t. Shri R.K. Roy, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellants are manufacturers of "Plywood Shooks for tea Chests" which were liable to duty under Tariff Item No. 16B of the Central Excise Tariff. They were selling part of their produce to wholesale dealers and part to certain concerns who have been held to be related persons. 2. The impugned o....

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