2002 (11) TMI 612

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..... tice K.K. Usha, President]. This appeal is directed against an order dated 14-10-97 passed by the Commissioner (Appeals). The issue raised is whether Draw Twisted Yarn is leviable to duty before 16-3-95. 2. Commissioner (Appeals) took the view that for the first time Draw Twisted yarn came to be specifically covered under Chapter Heading 5302.49 in 1995. The Commissioner took the view that .....

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