2000 (5) TMI 533

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....or the Appellant. Shri V.R. Kelkar, Consultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  In the impugned order, the Commissioner (Appeals) has held that the benefit of Notification 175/86 or 1/93 (whichever is applicable at the time of clearance) could not be denied to the electrical light fittings manufactured and cleared by the respondent solely because they ....