2002 (11) TMI 612

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....Order per : Justice K.K. Usha, President]. - This appeal is directed against an order dated 14-10-97 passed by the Commissioner (Appeals). The issue raised is whether Draw Twisted Yarn is leviable to duty before 16-3-95. 2. Commissioner (Appeals) took the view that for the first time Draw Twisted yarn came to be specifically covered under Chapter Heading 5302.49 in 1995. The Commissioner t....