2002 (2) TMI 769

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....or the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the liability to duty of the nickel cylinders and printing frames manufactured by the appellant and intended to be used in printing of textiles in its factory that it makes. In the order impugned in this appeal, the Commissioner has held the goods liable to duty. 2. We have heard....