2000 (12) TMI 284

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....ellant. Shri Mewa Singh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellant herein, who is an SSI Unit registered with the Directorate of Industries, Greater NOIDA, UP, is engaged in the manufacture of export of hotel furniture. It imported samples of "hotel amenities" (such as soaps, body lotion, shower caps, etc., on behalf of its sister concern, M/s.....