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2003 (11) TMI 507

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....er]. - The issue in this appeal is the eligibility under Rule 57Q as capital goods to a manufacture of Rayon yarn the following items :- "... (i) Lead sheets, the appellants submit that Rayon yarn is manufactured by chemical transformation of natural organic polymers-cellulose. In this process acidic chemicals like caustic soda, sulphric acid and other chemicals are used. Rayon yarn machin....