1980 (9) TMI 87

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....the points raised in the revision application those urged the personal hearing and have examined the record of the case. 2. The petitioners have contended that the hessian sandwich paper manufactured by them is excisable under Item 22A of the First Schedule of the Central Excises and Salt Act, 1944 as jute manufacturers and not under Item 17(2) of the First Schedule to the Central Excises and S....