2002 (1) TMI 704

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....spondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 2.35 lakhs. 2. The duty has been demanded on the ground that the exemption contained in Entry 39 of the table to the Notification 5/98 will not be available to the precipitated silica (silicon dioxide) and aluminium silicate manufactured by the appellant. The entry exempts silicon ....