1976 (2) TMI 179

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....as considered the points raised in the revision application and those urged at the time of personal hearing on 26-5-1975 at Madras and observes that the duty was originally paid on Thin-walled Bearings' of thickness upto 4 mm, on the basis of the declaration of the petitioners themselves. They now contend that the I.S.I. specification of 3.65 mm thickness may be adopted which is not possible to ac....