2001 (5) TMI 292

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....ra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 25,38,340/-. The duty has been demanded on the ground that the ruby laser imported by the applicant is not 'surgical laser' exempted from duty by entry 74 of list 21 of Notification 20/1999. 2. We have heard both sides. 3. The Assistant Commissioner,....