2006 (5) TMI 33

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....e are of the view that the appeals should be disposed of finally at this stage. Accordingly, after dispensing with predeposit, we proceed to deal with the appeals. 2. Appellants are manufacturers of "non-ferrous metal powders", including Copper powder, Aluminium powder and Nickel powder. During the material period, these products were exempt from payment of duty when cleared to State-funded Res....