2005 (1) TMI 435

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....JDR, for the Respondent. [Order]. -  Heard both sides and perused the case records. These four appeals relate to the same issue and are against a common order-in-appeal. Initially, there was a dispute about classification of the impugned goods, which has been settled in favour of the appellants and hence they are liable to pay duty @ 15% ad valoram instead of the higher amounts paid earlier....