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2006 (5) TMI 383

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....ianna, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)].  The applicants/appellants are manufacturers of brass utensils. They imported brass sheets and brass circles from Nepal for use in the manufacture of utensils in their factory. The goods were allowed to be cleared after availing the benefit of Notification No. 6/2002-C.E., dated 1-3-2002 issued under the Customs Act,....