1995 (3) TMI 110

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....the Central Excise Tariff is used in the production thereof. No doubt the said item is used for captive consumption only. The appellant on being so required by the Excise Department submitted a classification list classifying the said item under Tariff Item 15A(I). The Revenue demanded excise duty on the said item so classified. The learned counsel for the appellant raised two contentions before u....