1999 (7) TMI 155

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..... pondent is a manufacturer of tyres. Goods described as turret liner are used by the respondent to protect plies which will ultimately form part of the tyres, from dirt and dust in the atmosphere. These are explained to be sheets of cloth on either side of which is pasted with a plastic sheet. In the order impugned in the appeal, the Collector (Appeals) held that the turret liner is an input since .....

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