2003 (1) TMI 595

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....der per : S.S. Kang, Member (J)]. - Applicants filed these applications for waiver of pre-deposit of duty. 2. Heard both sides. 3. Applicants made an import of raw-material for synthetic track and claimed the benefit of Notification No. 146/94, dated 13-7-94. The adjudicating authority denied the benefit on the ground that the Notification No. 146/94 provides exemption on sports good....