1982 (1) TMI 63

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plication and those made at the time of the personal hearing. 2. The Appellate Collector has held that the adding machine Rolls manufactured by the petitioners is liable to duty under Tariff item 17(1) of Central Excise Tariff. The petitioners have contended that they purchase jumbo size duty paid rolls of paper which is not in their factory to the required size and rolled. They have argued tha....