2003 (1) TMI 618

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....Shri Uma Shankar, DR, for the Respondent. [Order]. - These three appeals involve the same issue and are disposed of together vide this common order. 2. The appellants had declared the input as 'Tinuvin' falling under sub heading 3812.00. The description on the invoice was 'CHIMASORB 944 LD'. On the ground that the description differed, the credit was denied by both the original and a....