2011 (3) TMI 670

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..... an Babu, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue in dispute is whether suction couch roll shell with accessories is eligible for the benefit of exemption in terms of Notification No. 156/1986-Cus., dated 1-3-1986 which covers paper making machinery and component parts thereof of Chapter Heading 84.39. The shell is nothing but housing for the Couch .....

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