1988 (5) TMI 42

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....late Tribunal, hereinafter called the CEGAT. The Tribunal held that the appellants would succeed in their claim before the tribunal only if they could show that the goods imported were High Density Polyethylene Moulding Powder. According to the Tribunal the appellants had failed to do this, hence, the Tribunal was of the view that the appellants were not eligible (or the benefit of the exemption N....