1998 (5) TMI 274

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.... the Respondents. [Order per : K.S. Venkataramani, Vice President]. - The appellants manufacture coated magnetic tapes falling under erstwhile Tariff Item 68 of CET. The issue in this appeal relates to their claim for exemption under Notification No. 77/83 for their final product. The condition of the exemption under this notification is that the value of clearance should be below Rs. 30 lakhs ....