2001 (1) TMI 324

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....tered Accountant, for the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  These appeals are against the order of the Commissioner, in which he has held that impedance audiometer imported by the Society for Integration of Hearing Impaired was not entitled to the benefit of Notification 64/80 and imposed penalty under Section 112 of the....