2001 (3) TMI 504

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....R, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question before the Commissioner (Appeals) was whether the goods, described as "precured tread rubber" manufactured by the appellant was entitled to the benefit of entry 40.3 in the Table to the Notification 8/96 and corresponding entries in its successor notifications. The entry exempted, inter alia, tread rubber for duty in....