2001 (10) TMI 548

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..... [Order per : Gowri Shankar, Member (T)]. The appellant filed a declaration under Rule 57G in which it showed caustic soda classifiable under Chapter 28 of the tariff as one of the inputs for use in the manufacture of pure terephthalic acid. Notice issued to it proposed to disallow the credit that it took on the ground that what it received was caustic soda lye and not caustic soda. The Comm .....

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