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2004 (1) TMI 438
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.... Shri R.K. Pardeshi, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants are manufacturers of diapers and clear the goods for sale to the depots of C & F agents M/s. Hindustan Lever Ltd. (HCL). From these depots the goods are sold to wholesale buyers. In September, 1997, for a "promotional pack" containing diapers of size Medium, Large and Extra Large, they declare....