2003 (10) TMI 367

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....pondent. [Order per : C. Satapathy, Member (T)]. -  We have heard both sides and perused the case records, Shri S.R. Patanakar, learned Advocate appearing for the appellants states that the appellants are not claiming exemption under Notification No. 217/86 but under Notification No. 1/93. He further submits that the impugned goods, classifiable under Heading 84.81, are eligible for exempti....