2010 (4) TMI 465

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....SDR, for the Respondent. [Order]. - Heard both sides. 2. Shri P.C. Anand, learned Chartered Accountant appearing for the appellant states that the appellants being an EOU had imported the impugned blades for use in the machines for cutting granite logs which were exported after such cutting. He states that the blades become unusable and scraps after a number of use and these have been sold o....