2005 (5) TMI 380

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.... Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The appellants are absent. Accordingly, we have heard learned DR and gone through the impugned orders. 2.  Notification No. 48/77, dated 1-4-1977 exempts physician's samples of medicines. The appellants filed a classification list claiming the benefit under the said notification as regar....