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1994 (9) TMI 177 - CEGAT, NEW DELHIExtract: .......the earlier decision. The chemical composition is as under - Nickel 0.016 Chrome 20.03 Iron Balance Manganese 0.31 Silicon 0.57 Aluminium 3.43 Carbon 0.04 Phosphorus 0.024 Sulphur 0.010 We do not find any reason to deviate from the earlier decision. We follow the same and we do not find any merit in the Revenue rsquo s appeal. The same is rejected.
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