1997 (10) TMI 74

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Full Text of the Document

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....ion that falls for consideration is whether the Calcined Alumina imported by the respondent should be assessed at a concessional rate of duty as goods imported for the manufacture of refractory product under Notification No. 49/87-Cus., dated March 1, 1987. Calcined Alumina that was imported by the respondent was for use in the manufacture of insulators required for the manufacture of spark plugs ....