2005 (2) TMI 160

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....t-assessee out of which tarpaulins are stitched has been dealt with by the Tribunal by treating the canvas cloth as classifiable under Tariff heading 52.06. However, the Tribunal has denied the benefit of Notification No. 65/87-CE, dated 1-2-87 in respect of the tarpaulins which were manufactured by the appellant out of the canvas cloth on the grouad that the same had in fact, been manufactured by....