1998 (9) TMI 168

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..... In this case, duty demand of Rs. 52,889.45 P. has been confirmed on charges/refills for various types of Fire Extinguishers manufactured by the appellants herein, holding that the charges/refills are not entitled to exemption in terms of Notification No. 111/88, dated 1-3-1988. The appellants have asked for a decision on merits, hence we have heard Shri H.K. Jain, learned DR and perused the record .....

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