2003 (10) TMI 602

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....he Respondent. [Order per : C. Satapathy, Member (T)]. - None appeared for the respondents. Heard Shri Hitesh Shah, learned S.D.R. appearing for the Department and perused the case records. The impugned order has been passed allowing credit on packaging material. The Department's case is that the finished goods have been assessed to duty on the basis of tariff value fixed and not on the basis o....