1990 (4) TMI 72

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....he issue for determination in these appeals is whether the goods in question were chargeable to duty as aluminium powder under erstwhile Tariff Item 27(8) of the First Schedule to the Central Excises and Salt Act, 1944, as contended for by the Revenue. The appeals admit of being disposed of on a short point agreed upon between the parties. 3. It was submitted by Counsel on both sides that on th....