2002 (7) TMI 176

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.....B. Nair, Member (T)]. - The issue raised in this appeal is the availment of the benefit of exemption under Notification No. 5/98, dated 2-6-98 and 5/99, dated 28-2-99. These exemptions were subject to the condition that the yarn utilized in the manufacture of cabled yarn is duty paid. The ld. DR submits that in the present case cabled yarn is produced from lycra yarn as well as textile yarn. Whil....