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2001 (1) TMI 546

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.... Shri G. Sreekumar, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s Visakhapatnam Steel Plant, a Public Sector Unit, the matter relates to the valuation of the iron and steel items cleared, and the issue for consideration is whether the Engineering Goods Export Assistance Fund (EGEAF) and the Joint Plant Committee Cess (JPC) collected by the ....