2010 (2) TMI 200

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.... CORAM: Hon'ble Dr. Chittaranjan Satapathy, Technical Member Final Order No.____ Heard both sides. 2. The learned counsel Shri S. Muthuvenkataraman appearing for the appellants states that the appellants have brought imported inputs for use in the manufacture of finished goods which are dutiable. The appellants have used CHA services for clearance of the imported inputs and are claim....