1998 (4) TMI 362

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..... a, Member (J)]. Short point involved in the instant appeal is as to whether D.W.Tarpaulin bag with Polyliner falling under sub-heading 6301.00 would get the benefit of concessional rate as provided under Notification No. 65/87-C.E., dated 1-3-1987. 2. Both the sides agree that the issue is covered by the decision of the Calcutta High Court in the case of Naffar Chandra Jute Mills Ltd. v. A .....

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