1997 (12) TMI 187

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..... The issue for decision in this appeal is whether the high density polythelene granules which is used in order to make the plastic containers in which the patent or proprietary medicines manufactured by the appellant are packed would be inputs within the meaning of Rule 57A and whether they are excluded by the Explanation to that rule. 2. In the order impugned in the appeal, the Collector (Ap .....

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