1979 (2) TMI 114

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....cation those urged at the time of hearing and has also examined the records of the case. 2. The petitioners have submitted that as the duty was demanded at the ingot rate, Risers out of which the products were manufactured were considered as ingots. It would, therefore, follow that they were eligible for exemption under Notification No. 206/63 dated 30-11-1963. The demand for duty should, there....