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2005 (7) TMI 489

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.... Shri S.N. Prasad, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)].- Heard both sides and perused the record. 2.Duty demand is on 'Wash Water'. This is hot water after use in the washing of Polyamide chips. It contains small quantities of caprolactum removed from polyamide chips during hot water wash. The buyer of wash water retrieves caprolactum from it. Revenue authori....