1998 (8) TMI 352

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..... r : Jyoti Balasundaram, Member (J)]. The issue which arises for consideration in the above appeal filed by the Revenue is whether Rigid Polyurethane Foam obtained by insitu process by interaction of mixtures of Polyols and Isocyanates within the cavity between the inner and outer vessels of the plastic articles is excisable commodity falling for classification under CET sub-heading 3926.10 .....

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