2002 (5) TMI 545

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..... [Order (Oral)]. These are three appeals filed by the Revenue. Since the issue involved is common in these appeals, they are taken up together and are being disposed of by this common order. The following items are involved in these three appeals. 1. B(f) Nalco/Nalsphere Chemicals 2. B(j) Synthetic Gum 3. B(n) Gas Mixture 4. B(u) Sulphur dioxide 5. B(t) .....

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..... truments and cannot be compared with acetylene gas. 3. Shri Narasimha Murthy submitted that with reference to crystal ET, no declaration was filed. Answering to tins point Shri Rajesh Chandra Kumar submitted that declaration was filed but there was some discrepancy with reference to the description of the item. 4. Considering the facts and circumstances and in view of the case law referred to .....

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