1997 (2) TMI 149

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....earing we had sought information from Department whether the product in question was being treated as falling within the residuary Item No. 68 of the Central Excise Tariff in view of 1977 Tariff Advice. The learned Additional Solicitor General had taken time to enquire into the matter and report to this Court. He has enquired and filed the affidavit of the Under Secretary, Department of Revenue, M....