2003 (3) TMI 503

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..... . Shri R.V. Ramakrishnappa, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - After hearing for some time with reference to the stay petition filed by the party, we felt that the matter itself can be disposed of on the limited issue. Accordingly amount required to be deposited for the purpose of hearing the appeal is dispensed with and the appeal was taken up for re .....

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..... be said that broadly the item falls under Chapter 69. There is force in the arguments advanced on behalf of the assessee that item as such was not mentioned in Chapter 69. Since it is not specified under which sub-heading of the Chapter 69 the item falls, we do not find any justification to levy the duty on the item in question. In view of our foregoing conclusion, the item as such is not excisab .....

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