2004 (7) TMI 457

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....S.S. Bhagat, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. The issue in this case is whether the exemption under Notification No. 11/97-Cus. dtd., 1-3-1997 can be denied to the appellants who have imported the impugned goods covered under Sr. No. 27 of the Table annexed to the said notification. The said Sr. No. covers "Chemicals, for use in the manufac....