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2005 (9) TMI 450

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....DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  This is an appeal against the order of the Commissioner of Customs (Appeals), who has held that Deodoriser LTC Catalyst imported by the appellants herein, seeking clearance under chapter heading 3815.19 of the Customs Tariff Act as catalyst is not a catalysts but deodorizer falling under heading 6815.99. 2.&....

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