2007 (7) TMI 156

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....apathy, Member (T)]. - Heard both sides. 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 appell....