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2005 (9) TMI 574

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....rishna, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The claim of the appellants for refund of duty paid under Customs Tariff heading 73.17/19 has been rejected by the authorities below on the ground that the goods were prime quality seamless stainless steel and assessable to duty under that heading. 2. None appears for the appellants in spite of ....