1996 (3) TMI 461

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....Das, SDR, for the Respondent. [Order]. - The appellant manufactured sand moulds and foundry cores to be used in the manufacture of castings. In its classification list filed in 1992, it added to mention these goods, which were exempted from duty in terms of Notification No. 381/86. Following this notice was issued, the Assistant Collector (whose orders were confirmed by Collector (Appeals)) ....