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1997 (4) TMI 237 - CEGAT, NEW DELHIExtract: .......Heading 8481.30. We, therefore, hold that the benefit of Notification is also available to the contested goods. 10. emsp In the result, we allow the Appeal No. C/3828/87-B2 filed by M/s. Cipla Ltd. and dismiss Appeal Nos. C/3829/87-B2 and C/665/93-B2 filed by the Revenue. The consequential relief to the extent warranted is allowed to the assessees.
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