2007 (5) TMI 58

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..... The appellants have been denied exemption under Notification No. 4/97-C.E., dated 1-3-97 on the ground that the impugned goods are covered under the revised tariff sub-heading 8528 90 whereas the Notification refers to the sub-heading 8528.00. 3. Shri N.K. Chowdhury, learned Advocate appearing for the appellants states that prior to 1-3-97, there were no sub-heading under Heading 85.28 and th....