1997 (11) TMI 344

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..... P. Gulati, Vice President]. - The issue in the appeal relates to the benefit of Notification 32/94, dated 1-3-1994 which stood amended by Notification 142/94. The appellants seek the benefit of this Notification in respect of the items which is described as liladox 90 P having chemical name "Dicetylperoxy Di-carbonate." 2. Shri P.S. Raman, the learned Counsel for the appellants has pleaded .....

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..... chemical falling outside the purview of Chapter 38. In that view of the matter he was asked what would be the basis of his claim. He in this connection referred us to the amended Notification 32/94 and has pleaded that by this similar other chemicals were allowed the benefit of Notification 32/94 as these were falling under Heading 3815.90. He has pleaded that on the analogy of this, the appellan .....

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