2004 (7) TMI 391

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....A.K. Saxena, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. The appeal is against imposition of redemption fine of Rs. 50,000/- and penalty of Rs. 10,000/- on the ground that the appellants misdeclared the impugned Gasket and claimed classification under sub-heading 8484.90 whereas according to the department the correct classification would be under Headin....