2004 (7) TMI 387

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.... Tata, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Heard both sides. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. The facts of the case are that the appellant made import of optical heads for CD Player. The value declared by the appellant in respect of the imported goods was not accepted by the Revenue ....