2003 (3) TMI 589

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....der]. -  Vide declaration dated 27-12-91, the appellants declared one of the inputs as "Organic Pigment/Colour" falling under sub-heading 3204.19 and showed "Master Batches" as final products. 2. The description on GP1 dated 24-5-1993 was "4203005 - permanent yellow Ch. H. No. 3204.19". This was made the point of denial of credit at both the original and the first appellate level. I fi....