2005 (10) TMI 337

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....ate, for the Appellant. Shri C. Lama, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. The impugned goods have been held to be consumer goods and hence the same have been confiscated imposing a redemption fine of Rs. 4.4 Lakhs and penalty of Rs. 40,000/-. Initially the appellants had claimed classification under Heading 49.06 and the dep....