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2007 (7) TMI 156

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....s. 2. The appellants manufactured wire rods falling under sub-heading 7213.90. Initially under the Compounded Levy Scheme introduced with effect from 1-8-97, the appellants were covered, but the implementation of the Scheme was deferred to 1-9-97 and by an amendment through Notification No. 43/97- C.E. (N.T.) dated 30-8-97, units such as those of the appellants having nominal central distance of ....