1976 (3) TMI 230

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.... the appeal and have also heard Shri D.R. Gupta, on behalf of the appellant on 9-1-1976. It is the claim of the appellants that their product is an Emulsifiers and Wetting Out Agents, which is exempt from duty under Notification No. 101/66, dated 7-6-1966 as amended. They have also stated that they purchase Surface Active Agents from the open market and produce from them Emulsifiers/Surface Active....