2002 (11) TMI 499

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...., for the Respondent. [Order per : Justice K.K. Usha, President]. - In this appeal at the instance of the assessee, the only issue arising for consideration is whether its product 'hydrapure' is exempted from duty as a water filter under Notification No. 155/86-C.E., dated 1-3-86. The original authority after having gone through the demonstration of the unit came to the conclusion that its func....