2006 (10) TMI 344

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....he Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides. 2. The dispute before us is regarding eligibility of exemption under Notification 5/98 dated 2-6-1998 in respect of the product manufactured by the appellants. It is an admitted fact that the product manufactured by them is known as precipitated silicon or aluminium silicate; it is an inorganic compound of Silicon ....