1997 (3) TMI 292

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.... the Respondent. [Order per : V.T. Raghavachari, Member (J)]. - The refund claim of the appellants M/s. Ceat Tyres of India Ltd. with reference to CV duty paid by them on import of synthetic rubber vinyl pyridine latex was rejected by the Assistant Collector and the same was upheld by the Collector of Customs (Appeals) under order dated 23-4-1983. This appeal is against the said order. 2.....