2002 (4) TMI 78

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....ellants, who are battery manufacturers, for punching of callots therefrom are zinc sheets within the meaning of Tariff Entry 26B(2). 2. It is the contention of the appellants that these flat forms are not marketable and, hence, not excisable goods. We find that, on an appreciation of the evidence on either side, the Tribunal, in the order under challenge, has taken a contrary view. It is not for ....