1990 (10) TMI 94

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....toms Act (sic). The short point for consideration is as to whether the appellant is entitled to the benefit of the two Notifications, one dated 23-11-1961 and the other dated 1-3-1978 as amended on 30-3-1979. The relevant financial year is 1978-79. There is no dispute that the appellant is a manufacturer of Rapid Fast Colours and Rapidogens covered by Tariff Entry 14D. It is also not in dispute th....