2005 (4) TMI 116

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....[Order per : Jyoti Balasundaram, Vice-President]. - The Revenue has filed the above appeals against the order of the Commissioner of Central Excise (Appeals), Rajkot, who has held that the goods manufactured by the respondents herein are falling under the Chapter sub-heading 7409.20 of the Schedule to the Central Excise Tariff Act, 1985 and eligible to the benefit of exemption in terms of Sr. No.1....