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2005 (3) TMI 125 - SUPREME COURTWhether the appellant's products fall under Sl. No. 9 or Sl. No 42 of Exemption Notification No. 53/88, dated 1-3-1988? Held that:- The findings of the Collector and of the Tribunal are based on merits of the case. The Department had discharged its onus to show that the product in question is acrylic polymer resin in primary form. We are also, therefore, satisfied that the products in question are not covered by Sl. No. 9 of Notification No. 53/88-C.E. but would be covered by Sl. No. 42 of the schedule to the said notification. The appeal stands dismissed. No costs.
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