1997 (11) TMI 280

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Oriented Polypropylene (BOPP) film used by the assessee to separate two layers of industrial and decorative laminates in the course of their manufacture, are inputs under Rule 57A. In the order impugned in the appeal, Collector (Appeals) has held that they are inputs. 2. The departmental representative reiterates the grounds in the appeal. He says that BOPP films are used to separate each layer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X