2004 (8) TMI 428

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.... Raja Ram, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice President]. - The issue for determination in the above appeal is the eligibility of goods declared in the Bill of Entry as "casing, terminal, stickers, PCM (Protection Circuit Module)" to the benefit of nil rate of duty under Customs Tariff Heading 8529.90 by extending the benefit of Serial No. 320 of Notification No. 21/....