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2007 (7) TMI 118 - CESTAT, MUMBAIAppellant is a manufacturer of product namely ‘GRCS’ of different types classified it under Ch. H. 8537 and cleared by availing SSI exemption but revenue classified the said product under Ch. H. 9032.22 and disallowed the SSI exemption – Matter remanded to OA to obtain the technical opinion and give fresh decision
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