2005 (3) TMI 664

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The duty demand is being made on online lottery receipt and other articles manufactured by the appellant. The ground for making the demand is that the paper used by the appellant is thermal paper and slitting of thermal paper amounts to manufacture. The appellant's contention is that it received thermal paper in rolls subjected ....