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1977 (10) TMI 108 - Commissioner - Central Excise
The judgment pertains to a dispute over the classification of Bituminised Water Proof Paper for duty exemption. The Assistant Collector's contention that it should be treated as 'Coated Paper' was rejected. The judgment also addresses a dispute regarding the set off under Notification No. 67/76, dated 16-3-1976, stating that the directions for a separate refund claim were not in order. The refund claim under Notification No. 45/73, dated 1-3-1973, should be sanctioned, and the claim set off or refund under Notification No. 67/76, dated 16-3-1976, should be considered on merits after necessary document submission.
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