1999 (9) TMI 714

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....N.B. Nair, Member (T)]. - The issue involved is grant of exemption under Notification No. 175/86 to the respondent. The respondent is a small scale manufacturer. They manufacture resin bonded Bamboo Mats falling under sub-heading 4408.90 of the CETA, 1985. They also manufacture phenol formaldehyde resin falling under sub-heading 3909.51. They claimed for the financial year 1990-91, exemption upt....