1999 (9) TMI 91

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....interpretation of the Notification 12 of 1989 and as such are being heard together and disposed of by the common judgment. In the two appeals two different periods are involved. The question for consideration is whether Item No. 2 of the Entry in question relates to all goods other than mentioned in Item No. 1 or it relates to goods other than hardened technical oil (inedible grade). The Tribunal ....