2002 (8) TMI 499

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..... o decide the appeal on merits. 2. Heard ld. DR and perused the appeal papers. 3. In this case, the benefit of Modvat credit was denied to the appellants on the following items : 1. Thermo Tracer - classifiable under Heading 85.16 2. Regent-A - classifiable under sub-heading 38.22; 3. Reference Oil - classifiable under sub-heading 38.22; and 4. Dry Asbestos - cla .....

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