2004 (9) TMI 442

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....y, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  The appellants are required to pre-deposit duty amount of Rs. 11,79,583/-and penalty of like amount. The issue pertains to classification of plastic spring bangles. The appellants claim the item to be toy bangles for amusement of children and is rightly classifiable only under Chapter sub-heading 9503.00 and not un....